The Employees’ State Insurance Corporation vide a circular dated 18th May 2020 has relaxed the due date for filing return of ESI contribution for the period of October 2019 – March 2020 till 11th June 2020.
As per Para 26 of Employees’ State Insurance (General) Regulations, 1950, every employer shall send a return of contributions along with receipted copies of challans for the amounts deposited in the Bank, within 42 days of the termination of contribution period to which it relates. But due to the COVID-19 lockdown, the employers were facing problems in filling ESI contribution for the period October 2019 -March 2020 within 42 days. So, to give relief to the employers, ESIC has permitted the employers to file these outstanding contributions even after completion of 42 days, fixing the last date at 11th June 2020. The conditions involved are-
- This relaxation is limited to the contribution period October 2019 to March 2020 only.
- For other contribution period, no relaxation is allowed.
- This relaxation is not extended to other new or older contribution period.