Inspection of Records under the ESI Act

The Employees’ State Insurance Corporation (‘ESIC’) issued a Circular dated January 28, 2020 instructing ESIC officials to limit all demands for records to determine adequacy of contributions under the Employee State Insurance Act, 1948 (‘ESI Act’) to a look-back period of five years. This correlates with the provisions of the ESI Act which provides for a time-limit of five years for the ESIC to determine whether an employer has made inadequate contributions under the ESI Act.

Published In:Inter Alia - Quarterly Edition - March 2020 [ English Chinese japanese ]
Date: March 30, 2020