Esi And Epf - Docx Download - CiteHR
Harsh Kumar Mehta
Consultant In Labour Laws/hr
Sr. Hr Team Member
+2 Others

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Please let me know that our association is very small only 25 employees are working . we covered under EPF and ESI Act
My question is what are the records should be maintained when authority inspect the organization under the EPF and ESI Act ?

Dear Member,
Specific records for ESIC purpose are Wages Register(ESIC -32),Inspection Book and Accident Register. However the inspection process includes examination of Accounts Books e.g. Balance Sheet,P&L A/C,Trial Balance,Ledgers, Cash book,Journals, Vouchers,Invoices, Gate Pass registers, Attendance Records etc

Mahavir Dahiya Ji
We are only operating small units . We donít have any Balancesheet and cash book , vouchers ,gate pass extra
We have only maintained the below mentioned records
1. Wages register
2. Inspection Book
3. Accident Register
Now My query is its enough for handle the ESI AND EPF inspection?


1. A unit employing about 25 employees is not "very small" unit.

2. As a normal practice even in proprietorship concerns, the accounts books namely-ledgers and cash books, vouchers/bills etc. are maintained by the employers. Without maintaining of accounts books, it can be seen how the assessments viz. under Income Tax Act, Sales Tax, Excise,etc. if applicable, are being done in respect of your establishment. Without production of such accounts books including cash books, trial balance and vouchers etc. (as mentioned by Sh. Dahiya ji in his remarks above), concerning expenses of the unit, no inspecting authority will certify that the contribution under respective laws has been paid correctly.

3. It is common practice that the names and wages/salaries paid to employees is not generally reflected in the Wages Registers as maintained and produced. In majority of cases, the amounts paid to contractors, casual employees, temporary employees etc. are booked directly in the accounts books of the unit.

4. ESI Social Security Officer as well as Inspecting Officer of EPFO will issue letters/show cause notice for production/non-production of accounts books and it will be for the management of such "very small" unit to justify non-maintenance of such records.

5. Non-production of records including Accounts Books is an offence punishable under above Acts and rules/regulations framed thereunder.

Dear friend,
I have told you the requirements of the ESIC act. Anyhow I may add here that any Entity doing commercial transactions has to keep some records for Sales Tax/ Income Tax etc and they have to be compiled into Annual Accounts. We may have to follow Law of the land.In case no books of A/Cs are maintained ,it may create a problem in future. My description in my previous reply was to the point and worth following whether it is a big business house or small.

Dear Karthik, Please find enclosed checklist for attending PF Inspection, just for your further reference. Regards, Janardan

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File Type: docx PF Inspection Report-1_Rajesh Sankhesara.docx (66.7 KB, 576 views)

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