Glossary
Para 83
The EPF Scheme paragraph requiring 12%+12% employer/employee PF on an International Worker's full, uncapped wages — no ₹15,000 ceiling, no exemption without a Certificate of Coverage.
Para 83 (formerly Para 43A) is the EPFO’s mechanism for taxing International Worker pay at the full 24% PF rate, with no wage ceiling. It applies unless the worker holds a Certificate of Coverage under an active Social Security Agreement.
The Karnataka High Court struck it down in Stone Hill Education Foundation (25 April 2024). Bombay and Delhi High Courts have since upheld it (SpiceJet/LG Electronics, 4 Nov 2025). The Supreme Court issued notice on 12 March 2026 — no stay, no ruling on merits yet.
Why it matters now: EPFO keeps enforcing Para 83 outside Karnataka via §7A demands, so budgets should assume it applies unless a CoC is in hand.