Paragraph 24: Duties of employers

24. Duties of employers. — (1) Every employer shall, within fifteen days of the application of this Scheme to the establishment, send to the Commissioner a consolidated return in FORM V: Provided that if there is no employee, who is required or entitled to become a member of the Fund, the employer shall file a 'Nil' return. (2) Every employer shall, within fifteen days of the close of each month, upload electronically on the designated portal,- (i) details of the employees qualifying to become members of the Fund for the first time during the preceding month (ii) details of the employees enrolled as members of the Fund upon joining employment in his establishment consequent upon transfer from another establishment during the preceding month by way of linkage of UANs in respect of such employees with the establishment. (iii) The employer shall facilitate generation of UAN by any employee, in case the employee fails to do so on the portal, to which the member account shall be linked. (iv) Every employer shall, upon an employee becoming a member of the Fund provide digital facility and technical support as may be required, to every such member to download the e-Passbook made available electronically by the Central Board. [भागII—खण्ड3(i)] भारत का रािपत्र : असाधारण 79 (v) Every employer shall, within fifteen days of the close of each month, upload electronically on the designated portal details of the employees leaving the service of the employer during the preceding month. (vi) Every employer in relation to an establishment to which the Code applies shall file an ownership return after registration of the establishment in FORM VI containing details of occupiers, directors, partners, manager or any other person, who has the ultimate control over the administration of the establishment along with documentary proof for authenticating identity on the portal specified for the purpose. (vii) Every employer in relation to an establishment to which the Code applies shall file such particulars relating to ownership in sub-paragraph (6), within fifteen days of such change on the portal specified for the purpose; (viii) The employer shall display the extract of the ownership return at the entrance of the establishment and on the website; (ix) The employer shall upload within fifteen days of close of the month details relating to contributions payable in respect of each employee on the designated portal through Electronic challan-cum-Return in Form-VII and thereafter pay the dues as specified under sub-paragraph 3 of paragraph 28 of this Scheme. (x) An employer of an establishment shall maintain records and registers in the form prescribed by the appropriate Government, electronically or otherwise, containing such particulars and details concerning persons employed, muster roll, wages and other particulars including those listed in clause (a) of section 123 of the Code. (xi) The employer shall make all registers and books of accounts, relating to the details of employees or workers and payments made to them maintained under any other law for the time being in force, available electronically under due authentication or shall provide physical record for verification to Inspector-cum-Facilitator appointed under the Code at the time of inspection of the establishment. (xii) Every employer shall, whenever the Commissioner or any other officer authorised by him on his behalf or an Inspector-cum-Facilitator so requires, produce the records of any employee employed by him and if so required, he shall deliver such records to the Commissioner or officer so authorised or Inspector-cum-facilitator, as the case may be, in accordance with the procedure envisaged under the inspection scheme, who may, if he deems necessary, retain the records with due acknowledgement. (3) In the case of an international worker,– (i) every employer shall, within fifteen days of the application of this Scheme to the establishment, send to the Commissioner a consolidated return in the form specified by the Commissioner, containing details of International Workers indicating the nationality of each International Worker distinctly, required or entitled to become members of the Fund, showing the wages paid to each such International Worker: Provided that if there is no International Worker required or entitled to become a member of the Fund, the employer shall file a ‘Nil’ return; (ii) every employer shall, within fifteen days of the close of each month, upload in electronic mode on the portal specified for the purpose,— (a) details of International Workers qualifying to become members of the Fund for the first time during the preceding month; (b) details of International Workers enrolled as members of the Fund upon joining employment in the establishment, consequent upon transfer from another establishment during the preceding month; 80 THEGAZETTEOFINDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (c) details of International Workers leaving the service of the employer during the preceding month. (4) Notwithstanding anything hereinbefore contained in this paragraph, the Central Board may issue such directions to employers generally as it may consider necessary or proper for the purpose of implementation of this Scheme, and it shall be the duty of every employer to carry out such directions.