Employees State Insurance Act, 1948

Section - 39 - Contributions

Contributions.

39. (1) The contribution payable under this Act in respect of an employee shall comprise contribution payable by the employer (hereinafter re­ferred to as the employer’s contribution) and contribution payable by the employee (hereinafter referred to as the employee’s contribution) and shall be paid to the Corporation.

[(2) The contributions shall be paid at such rates as may be prescribed by the Central Government:

Provided that the rates so prescribed shall not be more than the rates which were in force immediately before the commencement of the Employees’ State Insurance (Amendment) Act, 1989.]

[(3) The wage period in relation to an employee shall be the unit in respect of which all contributions shall be payable under this Act.]

(4) The contributions payable in respect of each [wage period] shall ordi­narily fall due on the last day of the [wage period], and where an em­ployee is employed, for part of the [wage period], or is employed under two or more employers during the same [wage period], the contributions shall fall due on s .... To read the full section download the app from Google Play store