Administrative charges and late fee framework under provident fund scheme regulates employer return filing delays and fee caps.

Fixation of administrative charges under the Employees' Provident Funds Scheme, 2026 is to be made by the Central Government in consultation with the Central Board, having regard to the resources of the Fund available for meeting normal administrative expenses. The provision also imposes a late fee on the employer for delay in filing any return required under the Scheme, quantified at five hundred rupees per day, subject to a cap linked to the monthly administrative charges payable.

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