Clarification regarding checking of records beyond 5 year period for conducting Test Inspections.

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Clarification regarding checking of records beyond 5 year period for conducting Test Inspections. Ref: Circular Dtd. 28th January 2020.   Feb 04, 2020

Attention of the Members is invited to the referred circular issued by the Office of the Employees’ State Insurance Corporation, New Delhi, instructing all ESI officials that they shall not ask for any records beyond the time limit of five years from the employer. The circular clarifies that the contributions cannot be determined for the period beyond five years from the employer as per the second proviso to Section 45-A(1) of the Employees’ State Insurance  Act, 1948.

Members may take note of the above statutory provision which restricts the Corporation from making any claims for the period beyond five years.

The text of the referred circular which has been uploaded by the ESIC on their website is reproduced below for the information of all Members. 
 
Circular :      
 
 

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