In order to ensure proper compliance of the provision of the Employee’s State Insurance Act, 1948, inspection of factories and establishments has become one of the most important responsibilities of the ESI Corporation. Under the enabling provisions of the ESI Act, employers are expected to fully cooperate with inspecting authorities, that is, Insurance Inspector or any other authorized officer(s) of the Corporation appointed under Section 45 of the Act or any other officers of the Corporation as mentioned under Regulation 102 of the ESI General Regulations. Employers will facilitate Inspecting Officers the lawful discharge of their duties and provide full cooperation in collection of all essential information related to coverage, payment of contributions, maintenance of ESI records etc.
The ESI Inspector or any other authorized officer normally sends advance intimation regarding the inspection of records of a factory or an establishment in his area of operation. On such occasions other following documents are to be kept ready for inspection and produced on demand before the inspecting authority.
1. Attendance Register(s) / Muster Roll(s) (In respect of all employees including those employed through contractors)
2. Wages register
3. Cash Book/Bank Book
4. Account Books including Ledgers and vouchers, Balance Sheet.
5. Employees’ Register
6. Accident Book
7. Returns of Contribution
8. Returns of Declaration Forms
9. Copies of Challans
10. Inspection Book.
If any labour is engaged either directly or through contractor for carrying out the construction work/repair and maintenance of the premises/machinery etc. within the covered premises, the record thereof is also required to be produced before the Inspector as contributions are payable on the labour component. The responsibility for payment of contributions rests with the Principal Employer.
