(1) Every employer shall send to the Commissioner, within fifteen days of the commencement of the Scheme, a consolidated return in such from as he may specify, of the employees who are entitled and required to become members of the Insurance Scheme showing inter alia, the Insurance Scheme Number, name, accumulations in the Insurance Scheme as at the end of the financial or accounting year preceding the date on which this Scheme comes into force together with certified copies of nomination executed by each employee under the rules of the Provided fund of the establishment.
(1-A) Every employer shall send to the Commissioner within fifteen days of the close of each month, a return in Form 5 of the Employees Provident Fund Scheme of the employees,-
(a) qualifying to become member of the Insurance Fund, for the first time during the preceding months together with the certified copies of nomination made by each such qualifying employee; and
(b) leaving service of the employer during the preceding month :
Provided that if there is no employee qualifying to become a member of the Insurance Fund for the first time or there is no employee leaving the service of the employer, during the preceding month, the employer shall send a NIL return .
(1-B) Every employer shall send to the Commissioner, with in twenty-five days of the close of the months, in such form as he may specify, a monthly abstract showing, inter alia, the aggregate amount of wages of all the members on which contributions are payable and the employers contribution in respect of all such members for the month.
(2) Every employer shall maintain such accounts in relation to the amounts contributed to the Insurance Fund by him as the Central Board may, from time to time, direct, and it shall be the duty of every employer to assist the Central Board in making such payment from the Insurance Fund as are sanctioned by or under authority of the Central Board .
(3) Every employer shall send to the Commissioner, an electronic form of the returns referred to in sub-paragraphs (1), (1A), and (1B), in such form and manner as may be specified by the Commissioner.
(4) Omitted.
Contributions
