ESIC officials shall not ask records beyond period of 5 years from employer to determine contributions — Clarification

Clarification regarding checking of records beyond 5 year period for conducting test inspections

The present clarification has been issued in view of the representations of employers regarding the demand for records for test inspection beyond 5 years by the Employees State Insurance Corporation officials.

As per the second proviso to Section 45-A(1) the time limit of 5 years is strictly to be adhered to in determining the contributions and issue of speaking orders of the authorized officer. The said officer shall not ask for any records beyond the period of 5 years from the employer. As the contribution cannot be determined for the period beyond 5 years the SSO shall not ask for any records beyond 5 years from the employer.

Employees State Insurance Corporation

[Circular dt. 28-01-2020]

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