mismatch in DOJ ESIC (01-06-2023) as well as in PF (01-09-2023)

There are two possibilities. If the salary of the employee was, say, Rs 19000, he would be covered under ESI. If that employee was not an existing member of PF, ie, when he joined your establishment he had no PF account with his earlier employment, then you could exclude him from PF because at the time of joining his salary exceeded Rs 15000 and thus you di not cover him. Now, both of you decide that he may be given PF, though not Pension Fund with effect from 1st Sept. Therefore, you have given him coverage effective from this month. If this is the situation, there is no non compliance.

If the situation is that his salary was less than Rs 15000 and you neglected his coverage under EPF OR if his salary is more than Rs 15000 but he is already a member of PF having a UAN generated by his previous employer, but you missed to collect from 11 declaration in which he would have declared the EPF membership, then you may have to cover him with effect from 1st June, ie, actual date of joining and contribute the past contributions of both employee and employer now and pay the interest and damages in due course.