Section 126: Appeal against order of authorised officer relating to Chapter IV
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 126 — Governs appeal against order of authorised officer relating to chapter iv and the rights, duties, powers or procedure expressly stated in this section. Key operative text: If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such order after depositing twenty-five per cent. of the contribution so ordered or the contribution as per his own calculation,…
- Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:
- Provided further that if the employer finally succeeds in the appeal, the Corporation shall refund such deposit to the employer together with such interest as may be specified in the regulations.
Provisos, explanations & qualifications
- Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:
Thresholds and timelines in the text
- Appeal against order of Authorised Officer relating to Chapter IV.—If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such…
- Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:
Actors expressly appearing in the text
Employer, Authority / officer, Corporation / EPFO / Board
Full statutory text — Section 126
126. Appeal against order of Authorised Officer relating to Chapter IV.—If an employer is not
satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the
appellate authority not below the rank of the Joint Director of the Corporation as may be provided by
regulations, within sixty days from the date of such order after depositing twenty-five per cent. of the
contribution so ordered or the contribution as per his own calculation, whichever is higher, with the
Corporation:
Provided that the appellate authority shall decide the appeal within a period of six months from the date
of preferring the appeal:
Provided further that if the employer finally succeeds in the appeal, the Corporation shall refund such
deposit to the employer together with such interest as may be specified in the regulations.How to apply this provision
- Primary statutory test — If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such order after depositing twenty-five per cent. of the contribution so ordered or the contribution as per his own calculation,…
- Additional operative limb — Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:
- Qualification / exception to test — Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:
- Numerical or timing control — Appeal against order of Authorised Officer relating to Chapter IV.—If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such…
- Evidence file — retain facts and records proving the role/status of: Employer, Authority / officer, Corporation / EPFO / Board.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers appeal against order of authorised officer relating to chapter iv, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Appeal against order of Authorised Officer relating to Chapter IV.—If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation a” Also test the express qualification/proviso before concluding the result.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 126
What does Section 126 of the Social Security Code cover?
Section 126 — Governs appeal against order of authorised officer relating to chapter iv and the rights, duties, powers or procedure expressly stated in this section. Key operative text: If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be…
What is the main legal requirement or power in Section 126?
The first operative clause identified from the official text is: “If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such order after depositing twenty-five per cent. of the contribution so ordered or the contribution as per his own calculation,…” Read it with the remaining subsections and any proviso below.
Does Section 126 contain a proviso or explanation?
Yes. A qualification extracted from the official text is: “Provided that the appellate authority shall decide the appeal within a period of six months from the date of preferring the appeal:”
What time limit, percentage or amount appears in Section 126?
The provision contains this numerical/time expression: “Appeal against order of Authorised Officer relating to Chapter IV.—If an employer is not satisfied with the order referred to in section 125 and relates to Chapter IV, he may prefer an appeal to the appellate authority not below the rank of the Joint Director of the Corporation as may be provided by regulations, within sixty days from the date of such…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 126?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 126 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.