Finin2min · Explainer
ESI Regulation 32: Contractor Employee Register and Form 6
By CA Nikhil Gupta · Reviewed by CA Nikhil Gupta · 11 October 2026
Regulation 32 requires employee registers under the ESI (General) Regulations, 1950. The official ESIC consolidated text distinguishes the establishment employer’s register from the immediate employer’s register, including submission of contractor records to the principal employer before settlement under the connected provision.
How the provision works in practice
Principal and immediate employer records
The regulation’s Form 6 register records covered employees of the factory or establishment. Regulation 32(1A) specifically addresses an immediate employer such as a contractor, requiring a register of the employees engaged by it. The employer relationship and statutory coverage should be determined from actual deployment, not only an invoice label.
Timing at contractor bill settlement
The immediate employer’s register is to be submitted to the principal employer before settlement of amounts under the relevant ESI Act provision. Procurement should therefore link contractor invoices to employee-wise attendance, wage and ESI records. A vendor declaration alone cannot reconcile missing individuals or wage amounts.
Retention and employee access
Under the 1950 text, registers are preserved for five years after the last entry, and employees must receive a reasonable opportunity to see their entries once a month on request. Apply any later operative Code regulations before treating these historic requirements as current. Limit access to authorised personnel because records contain personal data.
Reconciliation in practice
Compare deployed headcount with gate entries, Form 6, wage register, ESI numbers, contributions and vendor invoices. Document exceptions: new joiners, exit dates, additional shifts, wage arrears and site transfers. Where the Code transition affects record form, keep equivalent evidence rather than deleting the audit trail.
Illustrative example
Evidence and common mistakes
Before relying on the provision, keep the underlying dated transaction documents, legal source and competent authority record available. The most consequential errors for this subject are:
- Confusing contractor invoice with employee-wise ESI proof
- Applying wrong historical form numbers
- Destroying registers without checking record-retention requirements
Questions readers ask
Does the contractor have record duties?
Yes, the 1950 Regulation 32(1A) addresses registers maintained by an immediate employer.
How long were registers preserved under this text?
Five years from the last entry, under Regulation 32(2), subject to later law.
What should be checked before paying a contractor?
Worker deployment, wage register, ESI details, contribution records and the submitted register.
Official sources and legislative text
Related Finin2min guides
Educational reference only. Statutory application depends on the relevant date, jurisdiction, evidence and later legally operative amendments. This content does not replace individual tax or legal advice.