The Employees State Insurance Corporation (“ESIC”) by a Circular dated 1st January, 2021 has provided one time relaxation to those Employers who were not able to file return of contribution for the contribution period April, 2020 to September, 2020.
The Employers are therefore, now allowed to file the ESI contribution for the Contribution Period from 1st April, 2020 to 30th September, 2020 upto 15th January, 2021, keeping in mind the following –
• The one-time relaxation is limited to the contribution period ending September, 2020 only and no further relaxation in limitation for other contribution period is allowed.
• Such relaxation is not extended to other older or new contribution period.
Source : Employees State Insurance Corporation
