Dear HR8677,
You have to submit Form 5 for returns (RC). Form 6 is the register of employees. Moreover, the RCs should be prepared in quadruplicate and submitted to the appropriate Branch Office within 42 days of the expiry of the contribution period (12th May or November 11th of each year).
For ESI:
Under Section 39(5)(a) of the ESI Act, read with Regulation 31(A) of the ESI (General) Regulations 1950, the employer is liable to pay simple interest at the rate of 15 percent per annum in respect of each day of default or delay in payment contributions. In addition, under the Provision of Regulation 31-C of ESI (General) Regulations, 1950, read with sec.85(B)(i) of the ESI Act, the Corporation is empowered to recover damage as under:
Period of delay in payment of Contribution Rate of Damages on the amount due
i). Up to less than 2 months 5 %
ii). 2 months and above but less than 4 months 10%
iii). 4 months and above but less than 6 months 15%
iv). 6 months and above 25%
Interest and damages can also be recovered as arrears of land revenue Section 45(c) to Section 45(I) by the Recovery Officer of ESI Corporation.
For PF, refer to the attachment.