ESI Contributions: Are They Required for Employees in Non-Implemented Areas?

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Please guide whether it is mandatory to pay contributions for employees working in a non-implemented area when the head office of the company is in an implemented area.
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ESIC Non-Implemented Area Notification

The ESIC department is responsible for notifying non-implemented areas. If an establishment opens a branch in non-implemented zones, they must apply for ESIC, and the department communicates the "non-implemented" zones for the specific establishment branch. They take a summary of employees working in the specific branch. When it gets notified for coverage, they contact again and ask to register for ESIC benefits.

Head Office and Branch Employee Contribution

If the muster roll and payment register are maintained at the Head Office (HO), and no branch details are maintained under intimation to ESIC, it is deemed that employees belong to the HO zone. They may claim contribution on wages paid.
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