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Employee State Insurance Act

Section:44, Reg 26 :Returns of Contributions

Obligation : To submit returns of all contributions under the ESI Act to the appropriate office

Type:Statutory Return Frequency: Specific Day

Action to be taken:
To submit returns of all contributions under the ESI Act in Form 6 (ESI Regulations) in quadruplicate along with receipts of Bank Deposits to the appropriate office within 42 days of the end of the contribution period (30th September and 31st March)

Audit Requirement:
Has a half-yearly return for ESI contribution period been submitted on time ?

Supporting Documents:
Copy of Return and proof of receipt

To be complied on the following days every year
10-May; 10-November;
Related Documents:
 Form 6 - Regulation 32 : Register of Employees (Old Form 7)   View doc  49.2 Kb
Related Keywords:
Contributions
ESI (Employee State Insurance)

Related Sections:
Employee State Insurance Act, 1948
Chapter:Contributions| 44:Employers to furnish returns and maintain registers in certain cases:
(1) Every principal and immediate employer shall submit to the Corporation or to such officer of the Corporation as it may direct such returns in such form and containing such particulars relating to persons employed by him or to any factory or establishment in respect of which he is the principal or immediate employer as may be specified in regulations made in this behalf.
(2) Where in respect of any factory or establishment the Corporation has reason to believe that a return should have been submitted under sub-section (1) but has not been so submitted, the Corporation may require any person in charge of the factory, or establishment to furnish such particulars as it may consider necessary for the purpose of enabling the Corporation to decide whether the factory or establishment is a factory or establishment to which this Act applies.
(3) Every principal and immediate employer shall maintain such registers or records in respect of his factory or establishment as may be required by regulations made in this behalf.)




Employee State Insurance (General) Regulations, 1950
Chapter:Collection of Contributions Etc| 26:Return of contributions to be sent to appropriate Office:
(1) Every employer shall send a return of contributions in quadruplicate in Form 5 along with receipted copies of challans for the amounts deposited in the Bank, to the appropriate office by registered post or messenger, in respect of all employees for whom contributions were payable in a contribution period, so as to reach that office-
(a) within 42 days of the termination of the contribution period to which it relates;
(b) within 21 days of the date of permanent closure of the factory or establishment as the case may be;
(c) within 7 days of the date of receipt of requisition in that behalf from the appropriate office.

(1-A) Every employer shall be required to submit details in Form 5 (Return of Contribution) with regard to employees engaged through Principal and Immediate Employers and their coverage, submission of Declaration Forms, distribution of temporary Identification Certificates/Permanent Identity Cards and wages considered for payment of contribution and wages excluded for such purpose.

(2) For the purposes of Section 77 of the Act, the due date by which the evidence of contribution having been paid must reach the Corporation shall be the last of the days respectively specified in clauses (a), (b) & (c) of sub-regulation (1).