The ESI Corporation has amended the regulations with effect from 1 April 2008 with regard to Form no. 5 - Return of Contributions. Some of the salient changes include -
Self declaration by the Employers, regarding maintenance of records and registers, submission of declaration forms, distribution of temperory / permanent identify cards, coverage of employees directly or through immediate employers and wages paid to workers.
1. All employers, employing 40 or more employees, shall have to append a certificate duly certified by a Chartered Accountant, in the revised format of Return of Contributions.
2. All employers, employing less than 40 employees, will have to provide self certification without any certification by a Chartered Accountant.

From India, Valsad

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