It is imperative that thorough compliance of all applicable Indian employment laws be carried out by every employer to avoid prosecution or Industrial relations problems. An employer, under the Employees Provident fund Act, 1952 has to ensure compliance with the following requirements –
- Form 01 and 01A, under Regulation 10B(a) of The Employee’s State Insurance (General) Regulations, 1950 – A declaration of registration to be submitted in writing by the employer to the Regional Office, not later than 15 days after the Act becomes applicable.
- Form 1, under Regulation 11 and 12 – Form containing correct particulars of employees along with photograph of employee to be submitted with the employer on or before 1st day of employment.
- Form 1-A, under Regulation 15-A of the Regulations of 1950, containing correct particulars of family of employee with photographs must be submitted by the employer to the appropriate office within 10 days of furnishing of the Form.
- Form 2, under Regulation 15-B of the Regulations of 1950, shall contain all changes to particulars regarding family of insured employee, must be submitted by the employer to the appropriate office within 10 days of furnishing of the changes.
- In Form 3, under Regulation 14, the employer shall send to the appropriate office by registered post or messenger, all Declaration Forms without detaching the Temporary Identification Certificate prepared under these regulations together with a return in duplicate, within 10 days of the date on which particulars of the Declaration Forms were furnished.
- Form 4, under Regulations 17 and 95A of the Regulations, identity cards are to be received from the appropriate Office and issued to employees within 3 months of his date of joining.
- In Form 5, under Regulation 26 of the Regulations, a Return of Contributions is to be sent by employer to the appropriate office by registered post or messenger within 42 days of termination of the contribution period or within 21 days of the date of permanent closure of the factory or establishment, as the case may be or within 7 days of the date of receipt of requisition in that behalf from the appropriate office.
- Through Form 5-A, under Regulations 31, employer to submit a six monthly statement of contributions payable and paid in advance with the balance left at the end of each month along with return of contribution, to the appropriate regional office.
- Form 6, under Regulations 15 and 32 – Register of Employees to be maintained by every employer.
- Form 10, under Regulation 52A – information and verification in respect of the abstention of an insured person from work for which sickness or disablement benefits have been claimed or paid, in the said Form 10 is to be submitted to the appropriate office.
- Form 11, under Regulation 66 – Accident book, to be maintained by employer containing information on accidents for 5 years from the date of the last entry.
- Form 12, under Regulation 68 – Report of accident to be sent by employer to nearest branch office and nearest Insurance Medical Officer.
Beside social reasons, it is imperative that the above compliances are thoroughly ensured and followed to the letter by employers as the Act imposes penal provisions upon employers for contravention of provisions under it, which include fines and/or imprisonment.