Employer contribution defaults may attract damages up to arrears, recoverable under scheme or regulatory procedures, with a right to be heard. The Central Provident Fund Commissioner, Director General of the Corporation, or authorised officer may levy and recover damages, not exceeding the arrears, from employers defaulting on contributions, transfers or other charges; recovery procedures follow regulations or respective schemes. Employers must be given an opportunity of being heard. The Central Board or Corporation may reduce or waive damages for establishments with approved insolvency resolution or repayment plans, subject to Central Government terms and notification.