Section 82A(3) in The Employees' Provident Funds Scheme, 1952
(3)The employer shall, within fifteen days from the date of furnishing the declaration referred to in subparagraph (2), remit the employer's contribution payable in accordance with the provisions of this Scheme and the employee's contribution deducted from the employee's wages along with interest payable in accordance with section 7Q of the Act and damages :Provided that employer shall not be required to pay the employee's contribution if the same has not been deducted from the wages of the employee.
