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Section 7Q Interest payable by the employer - Employees Provident Funds Miscellaneous Provisions Act, 1952

What is Interest payable by the employer? Section 7Q of Employees Provident Funds Miscellaneous Provisions Act, 1952

Interest payable by the employer is defined under section 7Q of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 7Q of EPF Act 1952 are :


 

Section 7Q of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Interest payable by the employer"

The employer shall be liable to pay simple interest at the rate of twelve per cent per annum or at such higher rate as may be specified in the Scheme on any amount due from him under this Act from the date on which the amount has become so due till the date of its actual payment:

PROVIDED that higher rate of interest specified in the Scheme shall not exceed the lending rate of interest charged by any scheduled bank.

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