Coverage Date for ESIC and EPF Contributions
For a newly covered establishment under ESIC and EPF, deductions and payment of contributions should be made from the date of coverage or for the full month in which the date of coverage falls.
For example, if a company gets coverage with effect from the 12th of October, the company has to make deductions and payment of contributions on the wages with effect from the 12th of October or for the full month of October.
From India, Mumbai
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For a newly covered establishment under ESIC and EPF, deductions and payment of contributions should be made from the date of coverage or for the full month in which the date of coverage falls.
For example, if a company gets coverage with effect from the 12th of October, the company has to make deductions and payment of contributions on the wages with effect from the 12th of October or for the full month of October.
From India, Mumbai
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@Bijay No. of days performed will be calculated from 12th October (date of Coverage) or 1st October?
From India, Mumbai
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From India, Mumbai
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@ Part of month can not be excluded, so the contribution is payable for full month
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Is there any notification available?
Date of coverage is 12th October, which means 1 to 11 October the establishment was not covered. Is the establishment required to pay contributions for the part of the month for which it was not covered under ESI?
From India, Mumbai
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Date of coverage is 12th October, which means 1 to 11 October the establishment was not covered. Is the establishment required to pay contributions for the part of the month for which it was not covered under ESI?
From India, Mumbai
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Contribution Period and Payment
The contribution period is monthly, and the establishment got covered in the month of October. Hence, the October contribution is due and payable in November. There is no provision or rule to bifurcate the pre-registration payment as non-contribution. In other words, the gross wages payable in the month of registration are subject to contribution.
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The contribution period is monthly, and the establishment got covered in the month of October. Hence, the October contribution is due and payable in November. There is no provision or rule to bifurcate the pre-registration payment as non-contribution. In other words, the gross wages payable in the month of registration are subject to contribution.
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Circular On Relaxation In Due Date Of Payment Of ESI Contribution In Odisha Region (1).pdf