Registers and returns
Online Link to Act/Rule/Legislation
Initial Setup or Ongoing Maintenance
Ongoing compliance requirement
Filing and Maintenance Requirements
• Along with the payment of contributions on a monthly basis, an employer is also required to maintain the following records and registers, as well as file the following returns:
• An employer is required to send a return of contributions in Form 5 on a half-yearly basis (i.e. in respect of the contribution period from April 1st to September 30th; and from October 1st to March 31st) to the relevant branch/ regional office of the Employees’ State Insurance Corporation, in respect of all employees for whom contributions are payable. Such return is required to be submitted within 42 (forty two) days of the expiry of the relevant contribution period.
• An employer is also required to maintain a register in Form 6, in respect of every employee of the establishment comprising of, amongst other things, the total wages payable, month wise share of the employee’s contribution and the number of days for which wages were paid or are payable to such employee.
• Any person who fails to obtain registration of its establishment, fails to file returns of contributions or fails to maintain records and registers in contravention of the State Insurance Act, is punishable with (i) imprisonment extending up to 1 (one) year; or (ii) with fine extending up to Rs. 4,000 (Rupees Four Thousand only); or (iii) both.
• Further, in the event the offence is committed by a company, every person who, at the time of the offence, was in charge of the company shall be liable for the offence and if it is proved that the offence has been committed with the consent or connivance of or attributable to any neglect on part of any director, manager, secretary or other officer, they shall also be deemed guilty of that offence.
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