|Category||Employee Contribution||Employer Contribution||Total Contribution||Date Of Deduction||Last Date For Submission|
|All employees except employees in managerial / supervisory capacity drawing wages more than Rs. 10,000/- per month||10||30||40||A. 30th June B. 31st December||A. 15th July B. 15th January|
|Form||Form A - Statement of Employee's and Employer's Contribution|
|Exemptions||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.