Section - 39 - 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