- Reg 16 — monthly return of contribution in Form 2, within 15 days of month-end, covering employees engaged directly or through contractors. All monthly returns for a contribution period must in any case be filed within 45 days of its close; 15 days in case of permanent closure.
- Reg 19 — contribution payable within 15 days of the last day of the calendar month, electronically (Reg 18).
- Reg 22 — damages at a flat 1.0% per month of delay. This replaces the old graded slab structure. It works out to 12% p.a. regardless of the length of default, which is materially lighter than the old top slab for long delays and heavier at the short end.
- Reg 21 — interest at a rate to be notified by the Central Government, per day of default. The rate is no longer written into the regulations themselves.
- Reg 24(1A) is new: every contractor must maintain a Form 4 register for his own employees and submit it to the principal employer before settlement of any amount under Section 31(6). Registers preserved five years; employees may inspect their own entries monthly.
- Reg 11/12/15 — Form 1 declaration with photographs, portal registration, IP Card auto-generated in Form 1A, family changes updated in Form 1B. Employers must preserve declaration forms and change intimations for the entire period of employment.
- Reg 121 — online-first. Registration, contribution filing, challan generation, payment and claims all move online with digital signatures where required, overriding anything else in the regulations.
- Reg 120 — bound inspection book, producible to the Inspector-cum-Facilitator whether or not the employer is present; preserved five years.
- Reg 106 — medical benefit for retired IPs at ₹50/month paid annually in advance, after five years’ insurable employment; the employer must issue the certifying document on demand. Where the contract specifies no retirement age, 60 is deemed.
- Reg 5 — contribution periods April–September and October–March, with benefit periods lagging by three months, unchanged. First-time employees get a benefit period starting nine months from date of employment.
- Reg 103 retains the employer’s power to discharge or reduce on notice after six months of temporary disablement or pregnancy-related absence, or 18 months for the 34 listed conditions.
Please find attached the official notification:
