Filing of returns under ESI, Act 1948 and EPF, Act 1952
The employees’ State Insurance Act, 1948 aims to provide certain benefits to employees in case of sickness, maternity and employment injury. Every employer to whom the provisions of ESI, Act applies shall remit the ESIC employee and employer contribution on or before 15th of the following month and file the required returns within the due date mentioned under the act. Failure to pay or file the required returns shall attract penalty under the said act.
The employees’ provident funds and miscellaneous provisions act, 1952 aims to encourage savings among employees which would benefit them at the time of their retirement. Every employer to whom the provisions of EPF, Act applies shall remit the EPF employee and employer contribution on or before 15th of the following month and file the required returns within the due date mentioned under the act. Failure to pay or file the required returns shall attract penalty under the said act.
