Paragraph 18: Duties of employer

18. Duties of employer. - (1) Every employer shall, within fifteen days of the application of this Scheme to the establishment, send to Commissioner a consolidated return as specified in the Employees’ Provident Funds Scheme, 2026, containing the details of employees required or entitled to become members of the Pension Fund, including wages paid to such employee: Provided that where no employee is required or entitled to become a member of the Pension Fund, the employer shall file a 'Nil' return. (2) Every employer shall make available electronically under due authentication, all registers and books of accounts relating to details of employees and payments made to them, maintained under any other law for the time being in force, for verification by the Inspector-cum-Facilitator appointed under sub-section (1) of section 122 of the Code during inspection of the establishment. (3) Notwithstanding anything 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 implementing this Scheme and it shall be the duty of every employer to comply with such directions. (4) Every employer of an establishment shall maintain records and registers, electronically or otherwise, containing particulars with regard to persons employed, the muster roll, wages and such other details required under clause (a) of section 123 of the Code.