Payroll Dilemma: Are PF and ESI Deductions Mandatory for Site Employees?

Hello friends,

I am working in a construction company as a payroll executive. Is it necessary to deduct PF and ESI from the site employees? Is it mandatory or optional? I also want to know the dates for the submission of PF and ESI challans and annual returns. Please help me out.

For the construction company, a separate circular of ESI to exclude workers engaged at sites who do not report at the office of the construction company and sign the muster roll is there. Accordingly, those employees who are attached to the construction company's office are covered by ESI. However, for EPF, I have not come across any such circular.

Regards,
Madhu.T.K

Hi,

Please find attached the compliance checklist. It might help you.

Regards,
Vipin Kumar Manav