While filling Clause 20(b) of Form 3CD regarding employee contributions received for various funds u/s 36(1)(va), I have a doubt regarding the correct reporting in the following two columns:
- Amount — Whether this column should reflect only the employee's share of ESI contribution deducted from salary for that particular month?
- Actual Amount Paid — Whether this column should reflect:
- The same amount as the employee's share (i.e., ₹292 ), OR
- The total challan amount deposited with ESIC, which includes both employee + employer contribution (E.g. Total Challan Amt. 797)?
Background:
For a particular month, the employee ESI deduction is ₹292. However, the challan deposited to ESIC includes both employee and employer contributions combined, making the challan total higher than ₹292.
Specific Question:
Should the "Actual Amount Paid" column reflect:
- (a) Only the employee's contribution of ₹292, OR
- (b) The total challan amount (employee + employer share together)?