Section 14A EPF Act 1952 - Offences by Companies
Section 14A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 dealt with criminal liability where an offence was committed by a company, including liability of persons in charge of its business and officers whose consent, connivance or neglect contributed to the offence.
Historical Section 14A: Offences by companies
Under the former EPF and MP Act, Section 14A created a statutory basis for prosecuting both the company and specified persons connected with its management when the underlying offence was committed under the Act or the provident fund, pension or insurance schemes.
If the person committing an offence under the Act, the Scheme, the Pension Scheme or the Insurance Scheme was a company, the company and every person who, at the relevant time, was in charge of and responsible to the company for the conduct of its business were deemed guilty and liable to be proceeded against and punished.
The proviso protected such a person from punishment if the person proved that the offence was committed without his knowledge or that he exercised all due diligence to prevent its commission.
Separately, where a company committed an offence and it was proved that the offence occurred with the consent or connivance of, or was attributable to neglect by, a director, manager, secretary or other officer, that officer was also deemed guilty and liable to prosecution and punishment.
In practical terms, Section 14A distinguished between responsibility arising from being in charge of the company's business and specific officer liability based on consent, connivance or neglect.
Definitions under former Section 14A
For Section 14A, company included any body corporate, a firm and any other association of individuals. In relation to a firm, director meant a partner of the firm. These extended definitions meant that the provision was not confined to companies incorporated under company law.
Current law: Section 135 of the Code on Social Security, 2020
Section 135 broadly carries forward the corporate-offence framework. Where an offence under Chapter XII is committed by a company, the company and every person who was directly in charge of and responsible to the company for the conduct of its business at the time of the offence are deemed guilty, subject to the statutory defence of lack of knowledge or due diligence.
Section 135(2) also imposes deemed liability where the offence was committed with the consent or connivance of, or was attributable to neglect by, a director, secretary or other officer. The Code defines company for this section to include a body corporate, firm or other association of individuals, and treats a partner as a director in relation to a firm.
For current compliance or prosecution issues, the Code on Social Security, 2020 and the rules, schemes, notifications and saving provisions in force on the relevant date should be checked rather than relying only on the repealed Section 14A.
Official legal resources
The historical statutory text can be checked in the Ministry of Labour and Employment copy of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and on India Code. For the current framework, refer to the Code on Social Security, 2020, the commencement notification dated 21 November 2025 and the Social Security (Central) Rules, 2026.
Last reviewed: 25 September 2026. This page is a general legal information resource and should be read with the legislation, notifications and facts applicable to the relevant period.