|Category||Employee Contribution||Employer Contribution||Total Contribution||Date Of Deduction||Last Date For Submission|
|All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Two thousand Five Hundred only per month||0.75||2.25||3||A. 30th June B. 31st December||A. 15th July B. 15th January|
|Form||Form A: Statement Regarding Employee's and Employer's Contribution for 6 months|
|Exemptions||Employees in the managerial capacity are exempted. Employees in the supervisory capacity and drawing wages above Rs.2500 per month are exempted.|
Penalty for abstructing inspection in discharge of inspector’s duties or failure to produce documents, etc.
(a) for the first offence with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500 rupees, or with both
(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months or with fine which may extend to Rs.1000, or with both;