Employers of Jammu & Kashmir can file and deposit ESIC monthly contributions / submit return for contribution period ending September 2019 till 29.02.2020, says ESIC

The Employee State Insurance Corporation has, though a Notification dated 17th January 2020, relaxed the provision under regulation 26 and 31 of the Employees’ State Insurance (General) Regulations, 1950, owing to the restriction on internet services in Jammu and Kashmir.

The Notification states that an employer of Jammu and Kashmir can file and deposit monthly contribution or submit the Return of contribution for the contribution period ending September 2019, up to 29th February 2020.

Note: Payment of Contribution will be accepted through online mode only.



Employees’ State Insurance (General) Regulations, 1950

  1. Regulation 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 are payable in a contribution period, so as to reach that office —

(a) within 42 days of the termination of 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 contributions having been paid must reach the Corporation shall be the last of the days respectively specified in clauses (a), (b) and (c) of sub-regulation (1).

  1. Regulation 31 : Time for payment of contribution. —

An employer who is liable to pay contributions in respect of any employee shall pay those contributions within 21 days of the last day of the calendar month in which the contributions fall due :

Provided that where a factory/establishment is permanently closed, the employer shall pay contribution on the last day of its closure :

Provided that an employer may opt, in such manner as may be prescribed, by the Director General for payment of amount in advance towards contribution to be adjusted against contributions payable by him (including employees’ contribution) for a wage period so that the balance of advance amount continues to be more than the contributions due and payable at the end of the concerned wage period. Such an employer shall furnish in the prescribed pro forma Form 5-A, a six monthly statement of contributions payable and paid in advance with the balance left at the end of each month along with return of contributions to the appropriate regional office of the Corporation.


Source: Employees’ State Insurance Corporation


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