PROVIDENT FUND OFFICE ROHTAK

Social Security

As an ILO publication puts it in life of man there are two stages  of dependency childhood and old age and in the intervening  years of adult life, there are likely to occur spells during which he/she cannot earn his/her living. Illness enters   into everyone’s life and the apprehension of it is  felt   at all ages. A person who falls ill Is threatened with two stages of unemployment, at first because he can not  work and later because he would have lost his job.Similarly everybody is exposed to a certain number of risks or  contingencies viz. unemployment, sickness, invalidity, maternity (in case of female), employment injury, old age and death of the breadwinner.For the great majority of those who have nothing to live on but their earnings any of these risks or contingencies,resulting inevitably in loss of income is liable to plunge workers and their families into extreme troubles and poverty. Instinct sees directly to the reaming of children but Nature & concern for other cases of dependency is less clear  and more remote. It is here that the raison of d’etre of Social Security lies; for where Nature cannot function for the good man,  it is the social organism intervene in his interest. Social Security provides income security, it is an attack upon want. WANT is the only one of the five giants on the road to reconstruction and in some ways the easiest to attack. The other giants are   Diseases, Ignorance, Squalor and Idleness.

E.P.F.O. - INDIA

Employees Provident Fund Organization in India is an autonomous tripartite body under the control of Ministry of Labour, Government of India with its head office In NEW DELHI. The central govt. may notification in the official gazette constitute, with effect from such date as may be specified therein, a board of trustees (C.B.T.) for the territories to which this Act extends. Accordingly Central Board of Trustees has been Constituted. It consists of central/state govt. representatives, representatives of employers& Establishments and representatives of the employees in the establishments. EPFO is providing social service through its 17 Regional offices and their sub regional offices to its 23 million members.It has its own training academy as National Academy for Training and Research in Social Security (NATRSS), with its four zonal offices and Head office in New Delhi. Officers of social security from India and abroad are participating in various courses run by academy. Organisation is also member of International Social Security Association.

Handing over Pension Payment Order in LOK ADALAT

All establishments working in these districts to which EPF & MP ACT1952 is applicable are required to comply with this office. Employees working in these establishments can file their claims to this office. This office is working since 1985.It is headed by a REGIONAL PROVIDENT FUND COMMISSIONER and other officers and staff for Trouble free service to the members. There are 5923 establishments and 2.26 Lac Members with this office as on 31-12-2000. Public Grievances are given top priority.Members can meet the Commissioner on every Friday. Every 10nth of the month is a LOK ADALAT day for Chronic cases. This office is equipped with EDP center for the convenience of the members with E-mail facility.

EPF & MP ACT 1952

This act is called Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.It extends to the whole of India except Jammu and Kashmir.

Applicability {section 1(3)}: -

Subject to the provisions contained in section 16, it applies-
(a) to every establishment which is a factory engaged in any industry specified in Schedule I and in which twenty or more persons are employed, and
(b) To any other establishment employing twenty or more persons or class of such establishments which the central government may, by notification in the official gazette, specify in this behalf:
Provided that the central government may, after giving not less than two months’ notice of its intention so to do, by notification in the official gazette, apply the provisions of this Act to any establishment employing such number of persons less than twenty as may be specified in the notification.

{Section 16 of the Act}: - Act not to apply to certain establishments-
(1) This act shall not apply
a. To any establishment registered under the co-operative societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any state relating to cooperative societies employing less than 50 persons and working without the aid of power; or
b. To any other establishment belonging to or under the control of the Central Government or a State Govt. and whose employees are entitled to the benefit of contributory provident fund OR old age pension in accordance with any Scheme or rule framed by the Central Govt. or the State Govt. governing such benefits; OR
c. To any other establishment set up under any Central, Provincial or State act and whose employees are entitled to the benefits of contributory provident fund OR old age pension in accordance with any scheme or rule framed under that act governing such benefits.

Voluntary Applicability {section 1(4)}:

Not with standing anything contained in sub section (3) of this section or sub section (1) of section 16, where it appears the Central Provident Fund Commissioner, whether on application made to him in this behalf or otherwise, that the employer and the majority of employees in relation to any establishment have agreed that the provisions of this act, should be made applicable to the establishment, he may by notification, in the official gazette, apply the provisions of this act to that establishment on and from the date of such agreement or from any subsequent date specified in such agreement.

Continuity of the ACT {section 1 (5)}: -

An establishment to which this act applies shall continue to be governed by this act not withstanding that that the number of persons employed therein at any time falls below twenty.
Establishment to include all departments and
branches {section 2A}: -
For the removal of doubt, it is hereby declared that where an establishment consists of different departments or has branches, whether situated in the same place or in different places, all such departments or branches shall be treated as parts of the same establishment.

Schemes framed under the act -The act consists of three beneficial schemes:
1.Employees Provident Fund Scheme 1952
2.Employees Pension Scheme 1995
3.Employees Deposit Linked Insurance 1976

Disputes about applicability and determination of dues {Section7A}: -

(a) In a case where a dispute arises regarding the applicability of this Act to an establishment, any P.F. Commissioner authorized in this regards, may, by order, decides such dispute, and determine the amount due from any employer under any provisions of this Act and the schemes framed there under, and for any of the above said purposes may conduct such inquiry as he may deem fit. Such inquiry officer is empowered under the code of Civil Procedure, 1908 (5 of 1908), for trying a suit in respect of the following matters, namely: -
(a) Enforcing the attendance of any person or examining him on oath;
(b) Requiring the discovery and production of documents;
(c) Receiving evidence on affidavit;
(d) Issuing commission for the examination of witnesses, and any such inquiry shall be deemed to be a judicial proceeding within the meaning of section 193 and 228,and for the purpose of section 196 of the Indian {section Penal Code (45 of 1860)

Review of orders passed under section 7A :- {7B}

Within 45 days of making an order u/s 7A, any person aggrieved by such order, can apply for review of such order on certain conditions & grounds in a prescribed form as provided in the Act and Scheme.

Recovery of dues {section 8)

Any amount due from the employer of an establishment to which the act is applicable, can be recovered by any of the modes as provided in the section 8B to 8G of the Act which in brief are as under: -
(a) Attachment and sale of the moveable and immovable property of the establishment or, as the case may be, the employer;
(b) Arrest of the employer and detention of him in prison;
(c) Appointing a receiver for the management of the moveable or immovable properties of the establishment or, as the case may be, the employer;
(d) Under section 8F by other modes of recovery. Inspector {section 13}: -An inspector is appointed by appropriate government who can for verifying the correctness of information at reasonable time enter any establishment or any premises connected therewith and require production of records & documents relating to books of accounts of the establishment from the person, whosoever he may be, who is found in charge of such premises. He can take abstract or copy of any of such document or record or can exercise all or any of the powers conferred on him and the provisions of the Code of Criminal Procedure, 1898 (5 of 1898) shall, so far as may be, apply to any search and seizure under sub section (2) or under sub section 2A, as the case may be, as they apply to any search or seizure made under the authority of a warrant issued under section 98 of the said code. Inspectors in EPFO are re-designated as Enforcement Officers.

Penalties & Prosecutions {section 14}: -

This section deals with various provisions relating to penalties and prosecutions for violating any of the provisions of the Act or Any Scheme framed there under. It includes damages payable u/s 14B to the tune of 100% and interest payable u/s 7Q @ 12% p.a. In addition to financial penalties there are provisions for imprisonment even for non-filing of returns and other documents as required under the Act or as may be called by the commissioner.

Exemption from the Act {section 17}: -

The appropriate government may exempt any establishment any establishment on certain conditions as may be specified whether prospectively or retrospectively from all or any of the provisions of any Scheme.
Here it is clarified that exemption is available from the scheme and not from the Act. Thus if an establishment is granted exemption it will monitor the funds & shall settle the claims by creating a trust with certain conditions.Which will be under the control and  provision of the concerned PF authorities of that area. PF authorities shall inspect the trust and the establishment so exempted periodically. In case of violation of any of the conditions imposed while granting exemption, competent authority may cancel exemption after providing opportunity to the establishment of hearing.

Appeals to the tribunal {section 7-I to 7L}: -

Any person aggrieved by a notification issued by the Central Govt. or an order passed by the Central Govt. or any authority under proviso to sub section (3), or sub section (4), of section 1 or section 7A or section 7B or section 7C or section 14B of the ACT, may prefer an appeal to tribunal against such order in such form and manner, within such time and be accompanied by such fee and manner as may be prescribed in the scheme.

EMPLOYEES PROVIDENT FUND SCHEME 1952

Important matters provided for in the scheme are as under: -

Membership

Every employee employed in or in connection with the work of a factory or other establishment directly or through or by a contractor to which this scheme applies, other than an excluded employee, shall be entitled and required to become a member of the fund from the day he joins.

Excluded employee

Means an employee whose pay at the time of joining exceeds Rs. Five thousands per month or an employee having been a member of the fund, withdraw the full amount of his accumulation on retirement from services OR due to migration from India to any other country for permanent settlement.

Contribution

A contribution @ 12% of the pay is payable by the employer and the same is payable by the employee. Employer should deposit it every month before 15th of the next month succeeding to the month for which pay is due.

Damages & Penalties

Any violation in deduction and deposit thereof within stipulated period will attract provisions of damages u/s 14B of the Act read with Para 32A of the scheme. It may range from 17% p.a. to 37% p.a. subject to maximum 100% of the amount due. In addition interest u/s 7Q is also payable @ 12% p.a. Non-deposit of employee share after deduction within stipulated period attracts section 406 and 409 of Indian Penal Code.

Declaration

Every employer shall before taking any person into employment, ask him to state in writing whether or not he is a member of the fund. In case of every person who is required or entitled to become a member of the fund shall also furnish a nomination in form no. 2 in respect of each such member. The employer within specified time limit should submit such declaration and nomination to the commissioner.

Duties of employer

Every employer shall furnish to the commissioner information about:
(a) Ownership and names of responsible persons of the establishment.
(b) Declaration and nomination.
(c) Joining and leaving of service by the members.
(d) Form 12A with monthly challans of deposit.
(e) Form 9 for details of employees.
(f) Form 3A/6A at the end of the financial year.
(g) Any other information as may be required under Para 76 of the scheme

Duties of contractor

Every contractor shall, within seven days of every month, submit to the principal employer a statement showing the recoveries of contributions in respect of employees employed by or through him and shall also furnish to him (principal employer) such information as the principal employer is required to furnish under the provisions of the scheme to the commissioner.

Interest

On accumulation of provident fund in the account of members interest is payable by the EPFO at the rates as may be specified by Govt. from time to time. Presently the rate of interest is 11%p.a for the year 2000-2001.

Advances

Following non refundable advances are available to the members on certain conditions out of accumulations: -
(a) For dwelling house/flat or for construction of house including suitable site for the residential purposes.
(b) For repayments of loans taken from Govt. agencies under housing schemes.
(c) For illness, hospitalization & major surgical operations.
(d) For marriage of self, children, dependent brothers/ sisters or post matriculation education
(e) For abnormal conditions like earthquake, flood, riots, etc where property is damaged
(f) For members affected by cut in supply of electricity in the area where factory is situated
(g) For members who are physically handicapped.
In case of lockout other than a strike non-refundable advance is available. On continuation of lockout more than six months further advances can be granted subject to certain conditions.

Special advances

Any member who is to retire within one year can withdraw 90% of his accumulations without any specific reasons, as non-refundable .It is also applicable in exempted establishments. But retirement age should not be less than 55 years of age in any establishment.

FINAL WITHDRAWLS/ REFUNDS

A member may withdraw full amount standing to his credit in the fund in following circumstances in prescribed forms duly complete in all respects within 30 days of the receipt of the claim in the EPF office: -

(a) On superannuating or retirement form the services;
(b) On account of permanent and total incapacity for work and retirement from services at any age due to bodily or mental infirmity duly certified by medical officer;
(c) Immediately before migration from India for permanent settlement abroad;
(d) On termination of service in case of mass or individual retrenchment;
(e) On termination of services under a voluntary scheme of retirement in following circumstances a member can claim refund only after a waiting period of two months after the date of leaving services:

(a) If he/she has left the service prior to the age of retirement and not reemployed anywhere;
(b) If after leaving service a person has rejoined service in such an establishment where EPF and MP Act is not applicable.

DECEASED MEMBER’S OR PAYMENTS IN CASE OF DEATH OF A MEMBER

In case of death of a member the accumulation are payable:
(a) Nominee, if nomination has been filed;
(b) In case of no nomination, to family members equally;
(c) In case of no nomination or no family, to legally entitled person on proof of such entitlement.

STATEMENT OF a/c

Every member is served with a statement of a/c through the employer a close of every year saving his/her balance in the fund with interest etc.

SPECIAL PROVISION for NEWSPAPERS AND CINE WORKERS

There are special provisions in Para 80 and 81 of the scheme for the employees of the newspapers establishments and cine workers including theatres.

EMPLOYEES PENSION SCHEME 1995

This scheme came into force w.e.f. 16/11/1995. Prior to this scheme there was Family Pension Scheme 1971which has been replaced now by EPS-95. Every person who is member of Provident Fund Scheme 1952 is required to be a member of EPS-95. Salient features of EPS-95 are as under:

CONTRIBUTION

Presently employer has to contribute 12% of the pay of the employee as EPF contribution. Out of this 8.33% is transferred to EPS-95. The central government also contributes to the EPS-95 fund. No contribution is required to be paid by the member in this scheme

BENEFITS {Para 12}
The member and his/her family is entitled for following kinds of pensions:
(a) Superannuation Pension
(b) Retirement Pension
(c) Short Service Pension
(d) Widow Pension
(e) Children Pension
(f) Orphan Pension
(g) Permanent Disablement Pension

MONTHLY MEMBER’S PENSION

Members can be divided in two categories as under:

1. New members-

Those who joined this scheme on or after 16/11/1995

2. Existing members-

Those who are having contributory service prior to 16/11/95 under the Family Pension Scheme 1971 and also continued after 16/11/95 MMP shall be calculated for new members as under: -

M.M.P. =

Pensionable salary * Pensionable service

-------------------------------------------------

70

For example: -
Pensionable salary = Rs. 7000/- p.m.
Pensionable service= 34 years
Hence M.M.P. will be = 7000 *(34 + 2)/70 =Rs.3600/-p.m.
Note: - In case of service being more than 20 years a weightage of 2 years is granted by the scheme

In case of existing members MMP shall be calculated in two parts:

(a) MMP as per formula given above for the actual service i.e. service after 16/11/95 with a minimum guaranteed pension
(b) Past service benefit as per table given in Annexure "Past Service Benefit".
Past service benefit shall be further increased as multiplied by the relevant factor given in Table B subject to certain conditions.
(For Past Service Benefit and Table B see separately)

WIDOW PENSION

In case of death of a member, the pension to the family shall be admissible from the date of death of the member if the member dies:
(a) While in service, provided at least one month’s contribution has been paid into the EPS fund or;
(b) After the date of exit, but before attaining the age of 58 years, from the employment having rendered service, entitling him/her to monthly member’s pension but before the commencement of payment of pension, or;
(c) After the commencement of payment of the monthly member’s pension
The monthly widow pension shall be as under respectively;
1. In case of (a) equal to monthly member’s pension which would have been admissible as if the member had retired on the date of death OR Rs. 450/- p.m. OR the amount indicated in Table C whichever is more.
2. In case of (b) equal to monthly member’s pension which would have been admissible as if the member had retired on the date of exit OR the amount indicated in Table C, whichever is more.
3. In case of equal to 50%of the MMP payable to the member on the date of his/her.
Note: Widow Pension is payable up to the date of death of the widow OR remarriage whichever is earlier. In case of more than one surviving widows pension shall be payable to the eldest and on her death to the next senior widow. Seniority in this case shall be decided with reference to the date of marriage and not as per age.

CHILDREN PENSION

In addition to widow pension if the member has left behind him children below the age of 25 years then maximum 2 children at a time as per seniority of age shall be entitled to this which shall be payable @ 25% of the widow pension to each child with a minimum of Rs. 150/-p.m. in all the circumstances of death of member. In case of more than 2 children the eldest child after attaining the age of 25 years shall be ignored and the next senior most child shall be entitled. It is immaterial whether the child is male/female, married/unmarried and employed or unemployed.

ORPHAN PENSION

In case of death of the widow OR remarriage the children pension will convert into orphan pension which shall be equal to 75% of widow pension to each child with a minimum Of Rs. 250/- p.m. to each child. At one time only two children who are eldest in age shall be entitled for the orphan pension till they attain the age of 25 years. Thereafter the next child will become entitled.

UNMARRIED MEMBERS

A member who is unmarried at the time of becoming a member of the scheme he can nominate a person to receive the pension which shall be equal to widow pension. Dependent parents can also be nominated. However if the member later gets married and acquires a family then any nomination made prior to marriage shall be VOID.

BENEFITS ON PERMANENT AND TOTAL  DISABLEMENT DURING SERVICE

A member who is permanently and totally disabled during the employment shall be entitled to pension as admissible to any "new member " OR "existing member " as if he is retired on such date or Rs. 250/- p.m. as minimum. his minimum is admissible irrespective of the fact that he/she has not rendered pensionable service entitling him/her to pension. But it is necessary that he/she should have made at least one months contribution to the pension fund. A member applying for such benefits shall be required to undergo such medical examination as may be prescribed by the central board about permanent and total disablement.

OPTION FOR COMMUTATION

A member eligible for pension may, in lieu of pension normally admissible under Para 12 of the scheme, opt after 16/11/98 to commute up to a maximum of one-third of his/her pension so as to receive hundred times of such calculation as commuted value of pension in lump sum. Balance pension will be paid on monthly basis as per further options of return of capital, if any.
Example: Monthly member’s pension =Rs.3, 000/-p.m.
On commutation = 3,000 1= Rs.1, 000/-
3Commuted value = 1,000 100=Rs.1, 00,000/-
(lump sum)Balance pension = 3,000-1,000= Rs.2, 000 /- p.m.

RETURN OF CAPITAL

A member eligible to pension may, in lieu of pension normally admissible under Para 12 of the scheme as monthly member ‘s pension subject to option for commutation (if any), opt to draw for reduced pension and avail of return under any of the three alternatives as given below:

S.N.

Alternatives

Revised pension payable

Amount payable as return of capital

(1)

      (2)

(3)

(4)

1.

Revised pension during lifetime of member with

Return of capital on his death

90% of original monthly

pension

100 times the original monthly pension on death of the member to the nominee

2.

Revised pension during the life time of member,further reduced pension during life time of the widow or her remarriage whichever is earlier and return of capital on widow’s death or remarriage

90% of original monthly pension to the member.On his death 80% of the original monthly pension to the widow.

90 times the original monthly pension on death or widow remarriage to the nominee.

3.

Pension for a fixed period of 20 years notwithstanding whether the member lives for that period or not

87.5% of the original monthly pension for a fixed period of 20 years. The pension will cease thereafter

100 times the original monthly pension at the end of 20 years from the date of commencement of pension to the member if he is alive, otherwise to his nominee

 

BENEFITS ON LEAVING SERVICE BEFORE BEING ELIGIBLE FOR MONTHLY MEMBER’S PENSION

If a member has not rendered the eligible service prescribed in Para 9 on the date of exit on attaining the 58 years of age whichever is earlier, he/she shall be entitled to a withdrawal benefit as laid down in Table D or may opt to receive the scheme certificate provided on the date he/she has not attained the age of 58 years;
Provided that an existing member shall receive additional return of contribution for his/her past service under the Family Pension Scheme 1971 computed as    withdrawal-cum-retirement benefits as per Table A multiplied by the factor in Table B.

DUTIES OF EMPLOYER

Every employer shall send to the commissioner a consolidated return of the employees entitled to become members of the scheme showing basic wages, retaining allowance, cash value of food concession (if any) etc. Similarly every month information about the employees joining and leaving service shall be informed by returns within prescribed time. Even if there are no such cases a NIL return should be submitted. Every employer shall maintain such accounts in relation to the amounts contributed by him to EPS fund and shall produce before the authorities on demand or during inquiry etc. to ascertain for making payments from the fund to the members and their families. Particulars of ownership i.e. departments, owners, occupiers, directors, managers etc. and persons responsible for the affairs of the establishment should be submitted.

DUTIES OF CONTRACTORS

Every contractor shall, within seven days of the close of every month, submit to the principal employer a statement showing the particulars in respect of employees employed by or through him in respect of whom contributions to the Employees Pension Fund are payable and shall also furnish to him such information as the principal employer is required to furnish under the provisions of this scheme to the commissioner.

EXEMPTION FROM THE SCHEME

The appropriate government may grant exemption to any establishment or class of establishments from the operation of this scheme, if the employees of the establishment are either members of any other pension scheme or propose to be member of a pension scheme where the pensionary benefits are either at par or more favourable than the benefits provided under the EPS.

PUNISHMENT AND PENALTIES

In case of failure of any employer to comply with any of the provisions provided in the scheme or refuses to or fails in submission of returns and information called from him or fails to pay the contributions etc., he may be punished with imprisonment which may extend to one year or with fine which may extend to Rs.5000/- or with both.

SPECIAL NOTE

Any employer wishing to educate their employees about the benefits of the scheme can request to the commissioner to conduct " SEMINAR" by prefixing the date and time at EPF-Rohtak for the area falling under the jurisdiction of this office.

EMPLOYEES’ DEPOSIT LINKED INSURANCE 1976

The features of this scheme are as under:

CONTRIBUTION
Only employer has to contribute in this fund @ .50% of the pay of employee. NO CONTRIBUTION IS TO BE PAID BY EMPLOYEE.

MEMBERSHIP
Every employee who is a member of Provident Fund Scheme is required to become member of this scheme.

EXEMPTION
Any establishment or factory to which this scheme applies can apply for exemption if there is any other more beneficial scheme for its employees without any contribution from the employees. The commissioner may relax, pending the disposal of the application, the provisions of this scheme in such manner as he may direct.

BENEFITS
On the death of an employee who is a member of the fund, the person entitled to receive PF accumulations of the deceased shall, in addition to such accumulation, be paid an amount equal to the average balance in the account of the deceased in the PF during the preceding twelve months, or during the period of his membership, whichever is less, except where the average balance exceeds Rs 35000/- the amount payable shall be Rs.35000/- plus 25% of the amount in excess of Rs.35000/- subject to a ceiling of Rs. 60000/- w.e.f. 24.06.2000. The average of twelve months shall be calculated backward from the month preceding the month in which death of the member occurs.

TO WHOM BENEFITS ARE PAYABLE

In case of:
(a) Nomination, to the nominee;
(b) In absence of nomination as per list of surviving family members in equal shares subject to certain guidelines in this regards
(c) In absence of both (a) and (b) to the person legally entitled to it on production of evidence.

SPECIAL
All other provisions like definitions, penalties, duties of employer, duties of contractors etc. shall have the same meaning as provided in EPF scheme 1952.

Exemption
v Contribution Excluded employee Duties of employer Duties of contractor Advances Final withdrawals Death of member Account Statement
v Benefits Monthly Member Pension Widow pension Children pension Orphan pension Unmarried members Commutation of Pension Return of capital To whom benefits are payable

FORMS

S.N.

Form No.

Purpose of the form

Remarks

1.

19

For claiming PF on leaving service

Resign , Retire etc.

2.

20

For claiming PF on death of member

By family members

3.

31

For applying an advance from PF

See advances for members

4.

10-C

For withdrawal of pension contribution

In case of service less than 10 years

5.

10-D

For regular monthly pension on death or retirement of the member

Service should be more than 10 years in case of retirement

6.

5 (if)

For Insurance claim under EDLI Scheme in case of death of member

In case of un-exempted establishments

RETURNS

Following periodical returns are required to be filed by the employers by due dates and the contractors otherwise penal provisions are applicable for non -filing of returns.

S.N.

NAME OF RETURN

DESCRIPTION

DUE DATE

PERIODICITY

1.

FORM-1

Exemption under para 27 of the scheme

Anytime

Anytime

2.

FORM-2

Part A (EPF)

Part B (EPS)

Nomination & Declaration Form for unexempted/exempted establishments

At the time of coverage under the act

Once

( but it can be revised )

3.

FORM-3A

For unexempted estab. Only( Individual member’s detail)

30th April

or at the time of leaving service

Annual

4.

FORM-5

For member’s newly joining any scheme

On new members joining within 15 days of close of month

Monthly

If no data then NIL Return is to be filed

5.

FORM-5A

Ownership of the establishment

At the time of coverage

Once

But in case of change of ownership to be revised

6.

FORM-6A

Consolidated contribution statement

30 th April

Annual

7.

FORM-9

Application for review u/s 7B of the Act.

Within 45 days of making the order

As required

8.

FORM-12A

Details of deposit/no. of employees

 

Monthly

9.

Statement

A contractor has to file to the principal employer a statement of employees and contributions recovered by him

Within seven days of the close of the month

Monthly