1[6BB. Contributions.- (1) The contribution payable under this Act in respect of an employee in an establishment shall comprise contribution payable by the employer (hereinafter referred to as sgtsthe employersgtss contributionsgts), contribution payable by such employee (hereinafter referred to as sgtsthe employeesgtss contributionsgts) and the contribution payable by the State Government, and shall be paid to the Board and form part of the Fund. 2[(2) The amount of contribution payable every six months in respect of every employee and an employer for each such employee shall be at the following rates, namely:- (a) in respect of an employee, whose name appears in the register of an establishment on the 30th June and 31st December, respectively, shall be at the rate of twenty-five rupees: Provided that, the State Government shall on receipt of a proposal from the Board, by notification in the Official Gazette, increase once in every three years, the rate of employees contribution so, however that, such increase shall not exceed thirty per cent. of the rate of contribution; (b) in respect of an employer, for each employee referred to in clause (a), thrice the amount of contribution payable by an employee.] (3) Every employer shall pay to the Board both the employers contribution and the employees contribution in accordance with the provisions of sub-section (2) before the 15th day of July and 15th day of January, as the case may be.] (4) Notwithstanding anything contained in any other enactment but subject to the provisions of this Act and any rules, the employer shall in the case of any such employee be entitled to recover from the employee that employees contribution by deduction from his wages, and not otherwise; and such deduction shall be deemed to be a deduction authorised by or under the Payment of Wages Act, 1936 (4 of 1936). Provided that, no such deduction shall be made in excess of the amount of the contribution payable by such employee, nor shall it be made from any wages other than the wages for the months of June and December : Provided further that, if through inadvertence or otherwise, no deduction has been made from the wages of an employee for the months aforesaid, such deduction may be made from the wages of such employee for any subsequent month or months with the permission in writing of the Inspector appointed under this Act. (5) Notwithstanding any contract to the contrary, no employer shall deduct the employer's contribution from any wages payable to an employee or otherwise recover it from the employee. (6) Any sum duly deducted by an employer from the wages of an employee under this section shall be deemed to have been entrusted to him by the employee for the purpose of paying the contribution in respect of which it was deducted. (7) An employer shall pay the employers and the employees contribution to the Board by cheque, money-order or in cash, and he shall bear the expenses of remitting to the Board such contributions. (8) The Welfare Commissioner shall submit to the State Government as soon as possible after the end of July and January every year in the prescribed form a statement showing the total amount of 3[the employers contribution and the employees contribution in respect of employees in each establishment]. On receipt of the statement from the Welfare Commissioner, the State-Government shall pay to the Board a contribution of 4[an amount equal to half the employees contribution for the period from the 31st December 2000 to the 31st March 2003 ; and an amount equal to twice the employees contribution with effect from the 1st April 2003, in respect of every employee referred to in sub-clause (i) and (ii) of clause (a) of sub-section (2).]
<span style="margin-left:15px;"></span><b><sup>1</sup>[6BB. Contributions.-</b> (<i>1</i>) The contribution payable under this Act in respect of an employee in an establishment shall comprise contribution payable by the employer (hereinafter referred to as sgtsthe employersgtss contributionsgts), contribution payable by such employee (hereinafter referred to as sgtsthe employeesgtss contributionsgts) and the contribution payable by the State Government, and shall be paid to the Board and form part of the Fund. <br> <span style="margin-left:15px;"></span> <sup>2</sup>[(<i>2</i>) The amount of contribution payable every six months in respect of every employee and an employer for each such employee shall be at the following rates, namely:- <br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> (<i>a</i>) in respect of an employee, whose name appears in the register of an establishment on the 30th June and 31st December, respectively, shall be at the rate of twenty-five rupees: <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>Provided that, the State Government shall on receipt of a proposal from the Board, by notification in the <i>Official Gazette</i>, increase once in every three years, the rate of employees contribution so, however that, such increase shall not exceed thirty per cent. of the rate of contribution; <br> <span style="margin-left:15px;"></span> <span style="margin-left:15px;"></span> <i>(b)</i> in respect of an employer, for each employee referred to in clause (<i>a</i>), thrice the amount of contribution payable by an employee.] <br> <span style="margin-left:15px;"></span> (<i>3</i>) Every employer shall pay to the Board both the employers contribution and the employees contribution in accordance with the provisions of sub-section (<i>2</i>) before the 15th day of July and 15th day of January, as the case may be.] <br> <span style="margin-left:15px;"></span> (<i>4</i>) Notwithstanding anything contained in any other enactment but subject to the provisions of this Act and any rules, the employer shall in the case of any such employee be entitled to recover from the employee that employees contribution by deduction from his wages, and not otherwise; and such deduction shall be deemed to be a deduction authorised by or under the Payment of Wages Act, 1936 (4 of 1936). <br> <span style="margin-left:15px;"></span>Provided that, no such deduction shall be made in excess of the amount of the contribution payable by such employee, nor shall it be made from any wages other than the wages for the months of June and December : <br> <span style="margin-left:15px;"></span>Provided further that, if through inadvertence or otherwise, no deduction has been made from the wages of an employee for the months aforesaid, such deduction may be made from the wages of such employee for any subsequent month or months with the permission in writing of the Inspector appointed under this Act. <br> <span style="margin-left:15px;"></span> (<i>5</i>) Notwithstanding any contract to the contrary, no employer shall deduct the employer's contribution from any wages payable to an employee or otherwise recover it from the employee. <br> <span style="margin-left:15px;"></span> (<i>6</i>) Any sum duly deducted by an employer from the wages of an employee under this section shall be deemed to have been entrusted to him by the employee for the purpose of paying the contribution in respect of which it was deducted. <br> <span style="margin-left:15px;"></span> (<i>7</i>) An employer shall pay the employers and the employees contribution to the Board by cheque, money-order or in cash, and he shall bear the expenses of remitting to the Board such contributions. <br> <span style="margin-left:15px;"></span> (<i>8</i>) The Welfare Commissioner shall submit to the State Government as soon as possible after the end of July and January every year in the prescribed form a statement showing the total amount of <sup>3</sup>[the employers contribution and the employees contribution in respect of employees in each establishment]. On receipt of the statement from the Welfare Commissioner, the State-Government shall pay to the Board a contribution of <sup>4</sup>[an amount equal to half the employees contribution for the period from the 31st December 2000 to the 31st March 2003 ; and an amount equal to twice the employees contribution with effect from the 1st April 2003, in respect of every employee referred to in sub-clause <i> (i) </i> and (<i>ii</i>) of clause (<i>a</i>) of sub-section (<i>2</i>).] <br>