Supreme Court of India

Supreme Court Judgements

Judgements of the Supreme Court of India on labour and employment law. These bind every court and tribunal in the country, so they are the first place to look when a compliance position is contested.

1 judgement

Supreme CourtProvident Fund (EPF)Social Security Code 2020

Supreme Court Refers to Larger Bench the Question Whether EPF Damages for Delayed PF Deposits Are Mandatory

Supreme Court of India9 Sept 20262026 INSC 990

The appeals arose from proceedings concerning the liability of successful resolution applicants to pay provident fund dues, including interest under Section 7Q and damages or penalty under Section 14B of the EPF & MP Act. The Supreme Court considered the effect of the EPF statutory first charge, the treatment of provident fund dues under insolvency proceedings, and the earlier decision in Horticulture Experiment Station Gonikoppal v. Regional Provident Fund Organisation, which held that damages under Section 14B were automatic upon delayed payment.