|Date Of Deduction
|Last Date For Submission
|All employees except employees in managerial / supervisory capacity drawing wages more than Rs. 10,000/- per month
|A. 30th June B. 31st December
|A. 15th July B. 15th January
|Form A - Statement of Employee's and Employer's Contribution
|Employees drawing wages exceeding Rs.10000 per month are exempted.Applicable for Contract Labor also.
Offense by an employer
If an employer,- finds guilty in respect then: no penalty is provided, he shall be punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.2000 or with both.