Sections 13 and 14 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 13 of the Code on Social Security, 2020 lets the Central Government give a Social Security Organisation extra jobs, such as administering another social security Act or scheme. Section 14, the first section of Chapter III on the Employees' Provident Fund, provides for the Central Provident Fund Commissioner and the officers of the Central Board and defines the Employees' Provident Fund Organisation.
Under s.13 the Central Government may, by notification, assign additional functions to a Social Security Organisation, including administering any other Act or scheme relating to social security, with the expenditure borne by the Central Government after its prior approval. Under s.14 the CPF Commissioner is the Chief Executive Officer of the Central Board and head of the Employees' Provident Fund Organisation, which consists of the officers and employees of the Central Board. The Commissioner works under the general control and superintendence of the Central Board.
Section 13: entrustment of additional functions
Section 13 begins "Notwithstanding anything contained in this Code". The Central Government may, by notification:
| Clause | Power |
|---|---|
| (i) | Assign additional functions to a Social Security Organisation, including the administration of any other Act or scheme relating to social security, subject to the provisions the notification specifies |
| (ii) | Specify the terms and conditions of discharging those functions |
| (iii) | Provide that the expenditure incurred (including appointing or engaging personnel) is borne by the Central Government |
| (iv) | Specify the powers the organisation exercises while discharging them |
| (v) | Provide that the expenditure is made after prior approval of the Central Government |
Two provisos to clause (i) fill in the detail. First, where an additional function of administering an Act or scheme is assigned, the officer or authority of the organisation to whom it is assigned exercises the powers under that enactment or scheme in the manner specified in the notification. Second, the organisation may assign the additional functions to existing officers or appoint or engage new officers if the work cannot be done by the personnel it had immediately before the assignment.
What this means in practice
Section 13 is an enabling power. The Code does not itself say which additional schemes will be assigned; that depends on notifications. If you deal with the Central Board or the Corporation on a scheme that is not in Chapters III or IV, check the notification under s.13 that assigns it. Our ESI and PF registration team can help trace how a scheme is administered for your establishment.
Section 14: the CPF Commissioner and officers
The Commissioner: s.14(1) to (3)
| Sub-section | Provision |
|---|---|
| 14(1) | The Central Government may appoint a Central Provident Fund Commissioner, who is the Chief Executive Officer of the Central Board and also functions as head of the Employees' Provident Fund Organisation. Explanation: the Employees' Provident Fund Organisation means the organisation consisting of officers and employees of the Central Board |
| 14(2) | The Commissioner is subject to the general control and superintendence of the Central Board |
| 14(3) | The Central Government also appoints a Financial Advisor and Chief Accounts Officer to assist the Commissioner |
Other officers: s.14(4)
The Central Board may appoint as many Additional CPF Commissioners, Deputy Provident Fund Commissioners, Regional Provident Fund Commissioners, Assistant Provident Fund Commissioners and other officers and employees as it considers necessary for the efficient administration of the Provident Fund Scheme, the Pension Scheme and the Insurance Scheme, or other responsibilities the Central Government assigns.
UPSC consultation: s.14(5)
No appointment to the post of CPF Commissioner, an Additional CPF Commissioner, the Financial Adviser and Chief Accounts Officer, or any other post under the Central Board with a pay scale equivalent to a Central Government Group 'A' or Group 'B' post can be made except after consultation with the Union Public Service Commission. No consultation is needed for:
- (a) an appointment for a period not exceeding one year; or
- (b) a person who, at the time of appointment, is a member of the Indian Administrative Service, or in the service of the Central Government or the Central Board in a Group 'A' or Group 'B' post.
Service conditions: s.14(6) and (7)
| Who | Who fixes the conditions | Notes |
|---|---|---|
| CPF Commissioner and Financial Adviser and Chief Accounts Officer (14(6)) | The Central Government (recruitment, salary and allowances, discipline and other conditions) | Salary and allowances are paid out of the Provident Fund |
| Additional, Deputy, Regional and Assistant Commissioners and other officers and employees (14(7)(a)) | The Central Board, in accordance with rules and orders applicable to Central Government officers drawing corresponding scales | A departure needs the Central Government's prior approval; salary and allowances cannot exceed the scale of pay provided in the Provident Fund Scheme |
| Corresponding scales (14(7)(b)) | The Central Board, having regard to educational qualifications, method of recruitment, duties and responsibilities; in case of doubt it refers the matter to the Central Government, whose decision is final |
The Commissioner is also an ex officio member of the Board (s.4(1)(f)) and a whole-time officer (s.10); see sections 4 and 5 and sections 10 to 12. The Commissioner is one of the officers who authenticates the Board's orders under s.9(2), and the definition of "Central Provident Fund Commissioner" in s.2(11) refers to the appointment under s.14(1).
Example. The Central Board wants to engage a retired Central Government officer as a Deputy Provident Fund Commissioner for eight months on a short-term basis. Since the appointment is for a period not exceeding one year, s.14(5)(a) means UPSC consultation is not required, even if the post is equivalent to a Group 'A' post.
Need help dealing with EPFO offices?
Knowing whether your matter sits with a Regional Provident Fund Commissioner or another officer helps you file in the right place. Our ESI and PF registration team can help you prepare registrations and responses. Bring your establishment code and recent correspondence.
Key takeaways
- The Central Government can assign additional functions to Social Security Organisations by notification, at its own expense with prior approval.
- The CPF Commissioner is the Chief Executive Officer of the Central Board and head of the Employees' Provident Fund Organisation.
- The Commissioner is under the Central Board's general control and superintendence.
- Senior appointments need UPSC consultation, with exceptions for appointments up to one year and for IAS or Group A and B officers.
- The Commissioner's salary comes out of the Provident Fund; other officers' conditions are set by the Board.
Read next
- Sections 10 to 12: executive heads, supersession and State Boards
- Sections 15 and 16: EPF schemes and funds
- Sections 4 and 5: Central Board and ESIC
- How to register on the EPFO unified portal
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.