ESIC vide notification dated 11.3.2008 has amended the regulation no. 26 w.e.f 1.4.08 requiring employers to submit half yearly return in amended Form-5(return of contribution) with regard to be employees engaged through principal and immediate employer.

The effect of the amendments are that now employer who is having more than 40 employees will have to append a certificate dully certified by Chartered Accountant in respect of authenticity of the details of the return. Hence the returns to be filed on 12^th May require a CA certification.