: Appoints for Chapter Ill and IV.

: Appoints for other provisions.

Appointment made by notification.

Inspectors discharge duties under the Code.

Exercise powers as per sobnsection (6).

: May lay down an inspection s.cheme for Chapters Ill and IV.

: May lay down an Inspection scheme for other provisions.

Web-based inspection generation.

Electronic information calling.

Special circumstances for inspections.

rl·l11M+4¥¥Glrli-4\hr4 Central and appropriate Governments may confer judsdiction for

randomised inspections.

Unique number assignment 10 establishments and inspectors.

Timely uploading of inspection reports.

5. Design of lft&pectlon Scheme Factors to consider:
Provisions for special inspections based on notified parameters.

Characteristics of employment relationships and workplaces.

: Comphance with provisions of the Code.

: Conduct inspections as assigned.

; Any person found on premises suspected lo be an employee.

: From any suspected employer.

: Relevant records or documents..

: To appropriate Government.

: As prescribed by appropriate Government.

Persons re.quired to produce documents. are legally bound under I

PC sections 175 and 176.

Provisions of the Code of Criminal Procedure, 1973 apply to searc

hes and seizures under sub-section (6).
 Employers must maintain re-c.ords and regtSte<s as prescnbed by th
e appropriate Government

Number of days worked,

Number of hours worked.

l.eaw:, leave wages, ovenime wages, and attet'ldance.

Empl oyee- identification number (by any nam�).

. ... Da1,9eroos occu1,ences, acodents,. ,njuties. and compensation pal

d.
Must include pattrculars regarding: --

Statutory deductions from wages.

Cess paid for bu1ldlng and construction work.

Section 123 - Maintenance of Records, Regis

Total number of employees. (regular, contractual, fixed-term}.
ters, Returns, etc.

Occupational details of emplo)'ees.

V�candes for which suitable undi-dates were not ava1labl-e.

: At workplaces. In a prescribed mann�r and form.

a. I ssue to employees in electronic forms or otherwise.

: Etectronicalty or otherwise to the desM3nated officer or authonty.

Provident Fund Sch!me

Matte-sunder Chapte< Ill to be provided in Pension Scheme.

4 Provisions for Rules and Regulations

Insurance Scheme

Forms for ,e-eords and rctu1ns undf'r Chapt�r IV to bf' spe cified In
regolations instead of rules.

ll� G Mouica
� S.:.i1n1,,Jkar11�bau1UJ1:A.l m.l!UiEAILr.tk::\!A.,•.ut:ml
 No employer shall reduce the wages of any employee due to llabil
ities undec this Code.

<:
This applies to establishme,nts governed by this Code or any �h.e
me framed Ynder it.

Explicitly lowering the wage amount.

Section 124 - Employer Not to Reduce Wage Employers cannot reduce wages:
s, etc. Any artlnn rtuu PffP<tivPly rPctucP<:. w;:i9p,;_

Emp loye,s cannot reduce the total QtJ.iHltum o f benefits -- Benefits entitled under the terms of employment (eJ(pres.s or impll
ed),

Thi!' liability fo1 p�ymt!!r\l of any contrib\Jtion undt!!t this Cod� d�

5. Uabillly lot ConlribUlioRI
not JUStify Wi'.l!:Jt!' reductions.
 Central Government may autho,ise offkers (Group 'A') as Authori
sed Officers.

: Cx!dde disput�s rt'garding applicabllity of Chaptt!r Ill or IV.

: Determine amounts due from employers under provisions of Cha

pters Ill or 1V.

: Conduct necessary 1nqu1nes for purposes of clauses (a) and (b).

No prnc�d1ngs lndiat� aft�, 5 years f1om the date of dlsptJte ot

lnqu1ri1;>s held on a day-to-d� basis. �urning to conclude wiih1 n 2

years.

If not concluded In 2 years, reaS-Ons must be recorded and subm1tt

ed for extension.

Pendl119 inquiries before the Code·s commencement must conclud

e within 2 years.

Section 125 - Assessment and Determinatio

n of Dues from Employer Enforan� au�ndancl! of persons.

i
Requiring dotument p,oduttJOr'I.
PO\vers equ valent to a court under the Code of Crvil Procedure. 1
� � of Auth&>rilecl �
908:
Receiving evidence on affidavrt.

Issuing (.Qmmi:5,sions. for witne-$S ex,ilmmation,

EmploYf!rS must b,c gwc-n a reasonabl� opportunity lo r�r�s-ent l

heir case before orders are made.

If parhe,:5, fail to attend wtth<>ut valid rea.5on, decmons. may be ma

de based on available t!v1d�ncc.

Employers c�n apply to set aside ex parte orders within 3 months i

f not duly notified or prevented from attending

Orders c.annot be set aside solely due to irregularity in notice it th

e employer had knowledge of the hearing date-

. .... No application to set as.lde �x partil!' o(dt, if an appeal against 1t h

as btoen disposed of.

�9 Monica
� �.-:..n ro le-Jm llO('JLJ.11bcAli Ltl•O=A[ Orin A:i.�1�13:lU
 Employers dissatisfied with orders under Section 125 related to Ch
apter IV can appeal.

Appeals are to be made to an authority not below the rank of Join

t Director of the Corporation.

Appeals must be filed within 60 days from the date of the order.

Employers must deposit 25% of the ordered contribution or their

�◄AQJ.i.tJi.,4,:;;;;,.;;,;; own calculated contribution, whichever is higher, with the Corpor
ation.

fl·t€Miiiii,ii The appellate authority must decide the appeal within 6 months fr
om the date of filing.

If the employer succeeds in the appeal, the Corporation will refun

6. Refund of Deposit
d the deposit along with interest as specified in regulations.
G Monica
Scan 10 learn abouL the AJl�rn-Une .A..l Office Ass1srau1
 Employers are liable to pay simple interest on amounts due under
this Code.

The interest rate is notified by the Central Government and may c

hange over time.

Interest accrues from the date the amount becomes due until the
actual payment date.

Interest provisions apply unless expressly provided otherwise in t

he Code.

9 Monica
Sc:.n to learn aboul the All-in.One Al Office Assislanl
 """''"'
L
t
of ,ooulb,uoo, ""'" Chopie, UI 01 Chapt" rv.

'WOe> w,_ ao ,mplo,., "'''"'� � T,ao,1., of"'""""'"""'""'" ChapW Ill

�
9a}'ment of d1.1nge� ur,de,- olhl:'! p10Wl.te>N. of the Code.

C�tral Pro\ride(lt Fund Comm1ss1oner

i
O rf!'CIOf Gr-rwr.sl of ttl,e Corp�tlQn
� can be Initiated by.

Oth!',f l!Rtlhc:Ml.!:ed ofhcet$ as. not1fl� by the-"f)PIOp!iJte Govflnl'!'I

l¼,cov-ety methods w1ff be spe-c,f,ed 1n regulallOM lar Oi<lpte, IV.

LlfVY .;md r�ry wtll fQlli:iw the '"P«liYc $t;hl"'TI� h-,1mcd b'y !h
e C�n� GO'ierrim('m

Employer� must begi'lt!n •n opporlulllty to be hr.!ird bdore dama

5. Opporlwtli,y 1D be Hard 9e$ arc levied .sr.d r�ovc1ed

=,
A.pprovc-d teJ,Ol11t10n o, ri,uyrnt:11,f pla:m- undc:r the lrn,olvriq .ind
Rt-duce oc waJy� ddfl1oges fot t-uab!lshn·u�nts iwith --
B;inkNptq,C od(',�"',
The Central Bow or Corporation mirf <
Su¥c.t to terrn� 111nd tr:ind,btlni �pttaf�d � not.fication from I�
Cenual Coovefflffll"nL
 Covers re«ivety of 11.mounts due flom er'1'p&Qyer'!i Qr ot� pe,soos
related to an establrsh�nl

Includes conu1but1ons, cim;, charges, interest. damages, benefits,

or any other amounu.

RKoYery applicable if the amount is in arrears

tl __ Authon:z:ed Off1U( Of <:ompeter\t e,.1tho111y 1f.iu�$ b i:et11fiuitc: �o t

2_ 1 Cetti f;bte I�
he Recovery Off.cc, Spttifylng the .\mQUnt of an-eal'$.

(a) Attachment and sale of movable or 1mmcwabl.e pcoperty of the

°"
enablishment employer.

2.2 Modes ol Recovery -- (b) A.nest of the employer and detenoon ln pmoo.

{c) Appointing a ,ix:c1vc-r for rmnagement of �rtl<!s of th(' d('f

itl.llter

All.ll<hmcnt :incl $Ole (II propef'ly flt:;t ;,g;,1ns1 lhe estllbll1hmfflt

2.3 Order of Att.ilchment <

If 11'i:',uff.c1enl,. ml.ly ptO(;eed e9a!ns! the emplo�·� property for ,e
main1� au��Jf;,

Authoru.t'dOfficff may ;ssue a ceortificate- eVi;"n if other rec�ry p

I
3.1 Certificate Issuance Regardless of Other Proceedings
roceedings are ongo i ng

{a) Where the employer conducb busmcss o r has th" p11n<tpal pla
/ ce of establishme11t.
3.2 1unsdKtlon of Recovery Officer Certificate fotwarded to RecoveryOfficer based on;

(a) If unable to rccoVC"C" the luU o!lmoun1, m.:,y send� c«Uf1c.,te t

o anothet R.ec�Offl((!r
4 Muftiple Jufflchctlons -- 4.1 Recovery in Muttipleluri!.d ictions -- lf p1operty6under mu1tiple Re<0veiyOfticers: <
(b} FQr expecltted ret:1)1.•ery, m,;1y $end a copy or the eert1fl(.llte te, .t
�,bef �t<O\'cry Offktr '\J)C(ify1n9 11\e �mount It;'> f"«(l�"t"•

The- rccc-Mna Rtoove')' Of&c:cr p,o«'Cds to rc<qv,:1· u If the ccrtifJ

s. � Ollia,1'• � <:!ti� w� sent dncctly by th,:- Av1ho1ittd Offi(cr or r.ompc-tef\t 4u1
honly
 <
Addresses the validity of certificate-s iss.ued to Recovery Officers u
nder Secbon 129.

Employers cannot d1spute the correctness of the amount before th

e Recovery Officer.
2.1 Non•Disputability

<
No objections on other grounds will be entertained by the Recove
ry Officer,

Authodted Officer or competent authonty can withdraw or cone<::

tthe-certirlc:$1tC.

◄ti¥N5i,4i·iiiiiii- 3.1 Withdrawal and Corre<tion

lnhmahon must be sent to the Recovery Officer regarding any cor
rectlons or withdrawals.

Autho nzed Officer mu s t i nform the Recovery Officer of any wi thd

4_1 Notification or Chan ges __
rawals, cancellations, or correcbons made to the certificate.

Authorized Offi<;er can gr11nt time to the empklyer f or p11yment of

the a1nount.
5. Granting Time far Payment S. 1 Time Extension
Recovery Officer must stay proceedings unhl the granted time ex
p1 res.

Authorized Officer mus.t keep the Rl>covery Offirnr informed of an

6 _ 1 Reporting Pllyments __
y payments made or time granted after the certificate is is.sued.

If the orde, resulting in the demand is modified (reduced) in an ap

7.1 Impact of Appeal or Procet"d1ngs -- peal. recovery of that part wdl be stayed urnil the appeal is resolv
ed.

tf the- outstand1og demand ts reduced due to an appeal, the Autho

"/ 2 finaUzabon of A ppeal nzed Officer m ust amend or wrthdraw the certffteate based on the
final outcome of the appeal
 Central Provident fund Comm1ss1oner or Director General may rec
over amounts despite certificate issuance under Section 129

If an amount 1s due from any person to an employer 1n arrears, th

e authorized officer can require chat person 10 dedua the anears
from the amount due,

The deduct�d amount must be paid to 1he Central Provide-nt Fund

Commissioner or Director General

Exemption: This does not apply to amounts �xempt from attachm

ent under Section 60 of the Code of Civtl Procedure, 1908.

Authorized offic.ers may issue written notices to persons owing m

oney to the employer, requiring payment to the Central Provident
Fund Commissioner.

Nobces can b e- Issue-cl to J01nt holders, presuming equal shares uni

ess proven other.vise.

32 Notification 10 Employer __ A c opy of the notice must be sent to tile employer at their last kn
own address.

Persons rece-iving notices must comply without needing to produc

e documents like passbooks or polities.
3.3 Compi,anc;e Requirement {
Clain\$ arismg after the noti c e date c;1re void aga,nst demands in th
Section 131 - Other Modes of Recovery e notice

If a recipient objects. to the nobce, they must provide a sworn stat

ement,
3.4 Objection, to Notice <
False statements may lead to personal liability to the eliltent of the
employer's liability.

3.5 Amendment of Notice __ Authori2.e- d officers may amend or revoke notices or �xtt!'nd p a.ym
ent dea dImes.

Receipts must be issued for payments made in compliance with th

16 Receipt t or Payment __
e notice, discharging the payer's habiltty to the employer.

Persons discharging liabilities after receiving notice may become I

3.7 Liability After Notic.t! -- iable to the Central Provid!!nt Fund Commissi�r for the amount
discharg�.

Failure to comply with lhe notice results ln the re(ipterit bemg tre
3.8 Default Consequences ated as an employer in defautt. allowing recovery acttons similar t
o those under Sec:Dons 129 to 132.

Avthorized officer5, may apply to the c.QUrt for p,;1yment cif rnoney
bel onging to the employer held m custody,

Authorized officers, if authorized by the Central Government, may

,-,,,: i+\%%5,fu /%► recover arrears from employers by distraint and sale of movable
prop�rty as pe, the ln(O«it•;a:c: Ac:t. 1961.

l� 8 Monica
� !lunro lcarnabou11bcAU0lo..OOCAJ Uffo:ck!ioinam
 Provisions of the Second Schedule and Third Schedule of the lnco
me-tax Act, 1961 apply with modifications.

Income-ta< (Certificate Proceedings) Rules, 1962 are applicable as

in force from time to time.
Section 132 - Application of Certain Provisi
ons of Income-tax Act
Provisions apply as if they refer to amounts in arrears mentioned I
3.1 References to Amounts
n Section 129 of this Code instead of income-tax.

References to ·assessees" in the provisions and rules shall be cons

3,2 Interpretation of Terms --- Irued as references to an employer or establishment. as applicable

�¥� (S) Monica

� ":ic;m ro learn aboul the t\ll-in--Onc AI Otli.:e /\sSlstant