The Employees State Insurance Corporation vide its notification dated 28th January 2020, has issued clarification regarding checking of records while conducting test inspections and other inspections.
The ESIC had received several representations from employers regarding the demand of records beyond five years period by ESIC officials for conducting test inspection/inspection. Hence, through the circular ESIC clarifies that the Authorized Officers is not permitted to ask for any records, relating to the contributions made by the employer to the ESIC before five years, from the employers while conducting test inspection/inspection.
The time limit of five years must be strictly followed in determining the contributions and issue of speaking orders by the authorized officers. It is reasoned that since contribution cannot be determined for the period beyond five years, the Social Security Officer cannot ask for any records beyond 5 years from the employer for inspection.
Click here to read the notification.
