The Employees’ State Insurance Corporation (ESIC) vide a circular dated 28th January 2020 has clarified that the ESIC official/Authorized Officers shall not demand the employer for producing records beyond 5 years period to conduct test or inspection.
The Employees’ State Insurance Act 1948 in the second proviso to Section 45A(1) provides that the time limit of 5 years from the date on which the contribution shall become payable to be strictly followed in determining contribution and issue of order by authorized officer. But ESIC is receiving representation from employer that ESIC officials are demanding records beyond the period of 5 years for conducting inspection which is violative of the provisions of the ESI Act 1948. So, by this circular ESIC has clarified the situation and instructed the Social Security Officer (SSO) not to ask for any records beyond five years from the employer for inspection through SSP/Hqrs. Apart from this, ESIC also provides that RO/SRO shall mark the test inspection promptly so that TIO can complete the test inspection within the period of 5 years.