Employer defaulting in paying EPF contribution must pay damages; mens rea/ actus reus not relevant: Supreme Court

The Supreme Court held that mens rea or actus reus is not an essential element for imposing penalty or damages for breach of civil obligations and liabilities.

[From L to R] Justices Ajay Rastogi, Abhay S Oka and Supreme Court

Published on:

23 Feb 2022, 1:42 pm

2 min read

The Supreme Court on Wednesday held that any default or delay in the payment of Employees Provident Fund contribution by the employer is the only sine qua non (essential requirement) for imposition of damages under Section 14B of the Employees Provident Fund & Miscellaneous Provisions Act of 1952 [Horticulture Experiment station Gonikoppal, Coorg vs The Regional Provident Fund Organization].

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Supreme Court of India

Mens Rea

EPF Act

Employee Provident Fund

Actus Reus