The Employees’ Provident Fund Organisation (EPFO) has updated its delegation of powers to simplify the approval process for specific financial transactions. This revision, outlined in a circular dated September 18, 2025, aims to streamline the processing of “exceptional transactions” by reassigning authority to different levels within the organization. The changes affect various areas, including the deduction of TDS from claims, crediting of rejected transfer-in cases, and the addition of previous EPS service records. Other simplified processes include the crediting of missing interest and the adjustment of contributions for rejoining employees. The revised delegation also covers adjustments for excess interest, merging of contributions, and the transfer of funds between EPF and EPS accounts. All these simplified procedures, which were previously handled by higher-level authorities like the RPFC-I, will now be managed by lower-level officials such as the DA, SS, AO, and APFC, depending on the specific task. Additionally, all cases under both Appendix-E and Special VDR will be subject to both concurrent and regular audits.
E-Office/ Web Circulation
Employees Provident Fund Organisation
(MINISTRY OF LABOUR & EMPLOYMENT GOVERNMENT OF INDIA)
Head Office
Plate A, Ground Floor, Block II, East Kidwai Nagar New Delhi- 110023
Website: www.epfindia.gov.in, www.epfindia.nic.in
Circulars No. Finance/Coord/Taskforce-Delegationofpowers/2024/34 | Date:18 SEP 2025
To,
All Addl. CPFC (Zones),
All RPFCs — In charge of Regional Offices
Sub: Simplification/Revision of Delegation of Power for exceptional transactions — Reg.
Ref: (i) Head Office circular No. FIA/11(2)Zerobalance/non Aadhar UAN/2021/(e- 38763)/964 dated 18.08.2021.
(ii) NDC email dater 07.01.2022 on ‘Changes incorporated in version 9.29’ addressed to all Field Offices.
Madam/Sir
With reference to the above, the following simplifications and revised delegations with regard to the approval of exceptional transactions have been approved by the Competent Authority:
| SI. No. | Work Area | EXISTING PROVISION/DELEGATION | REVISED DELEGATION | ||
| Nature | Competent Authority |
Monetary limit |
Authority | ||
| 1 | TDS deduction (claims) | Member VDR Special | RPFC-I | All cases | DA -> AO |
| 2 | Crediting of transfer-in rejected cases | Member VDR Special | RPFC-I | All cases | DA -> AO |
| 3 | Addition of previous EPS service in respect of both Exempted and Un-Exempted establishments | Member VDR Special | RPFC-I | All cases | DA -> AO |
| 4 | Crediting of un-accounted Past Accumulations & Transfer-ins. |
Member VDR Special | RPFC-I | All cases | DA -> AO -> APFC |
| 5 | Crediting of missing interest in some transfer- in cases – received after annual accounts | Member VDR Special | RPFC-I | All cases | DA -> SS ->APFC |
| 6 | Adjustment of service period and contributions for rejoining/multiple joining cases under same member id |
Member | VDR Special
RPFC-I |
All cases | DA -> SS -> AO |
| 7 | LIP maturity | Member VDR Special | DA -> SS -> APFC | All cases | DA -> AO -> APFC |
| 8 | Refund of EPF advances | Member VDR Special | RPFC-I | All cases | DA -> AO -> APFC |
| 9 | Debiting of excess interest credited by the application software (in r/o inoperative accounts) |
Appendix-E | RPFC-II/APFC | All cases | DA -> AO |
| 10 | Merging of erroneously paid EPS contributions with employer’s share of EPF | Appendix E | RPFC-I | All cases | DA -> SS -> AO |
| 11 | Diversion of EPS contributions from Employer share of EPF to |
Appendix E | Pension fund
APFC/RPFC-II |
All cases | DA -> SS -> AO |
| 12 | Adjustment of contributions between employer share c f EPF and EPS | Appendix E | APFC/RPFC-II | All cases | DA -> SS -> AO |
| 13 | Adjustment of non- contributory period (NCP) days | Appendix E | APFC/RPFC-II | All cases | DA -> SS -> AO |
| 14 | Other Interest | Appendix E | RPFC-I | All cases | DA -> AO -> APFC |
| 15 | Transfer of 1.16% contribution with interest from ER share to EPS share on account of EPS contribution on higher wages | Appendix E | APFC/RPFC-II | All cases | DA -> AO |
2. All cases of Appendix-E as well as Special VDR would be part of both concurrent and regular audit.
(This issues with the approval of CPFC)
Yours fitfully,
(GR Suchindranath)
Additional CPFC (WSU)
