Employer contributions and social security breaches attract specified imprisonment terms and fines under the Code. Section 133 lists employer and related person offences under the Code on Social Security, including failure to pay employer or deducted employee contributions, unlawful deductions, reduction of wages or benefits, penalising women in contravention of Chapters IV or VI, failure to provide gratuity, compensation or maternity benefits, failure to submit returns or produce registers, obstruction of inspectors, false returns, non compliance with exemption conditions, and failure to pay cess or administrative/inspection charges. It prescribes tiered penalties: up to three years imprisonment and fines for contribution defaults (with minimum terms and specified fines where employee contributions were deducted), shorter imprisonment or fines for other breaches, and fines up to fifty thousand rupees for specified contraventions.
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Provisions expressly mentioned in the judgment/order text.
Employer contributions and social security breaches attract specified imprisonment terms and fines under the Code.
Section 133 lists employer and related person offences under the Code on Social Security, including failure to pay employer or deducted employee contributions, unlawful deductions, reduction of wages or benefits, penalising women in contravention of Chapters IV or VI, failure to provide gratuity, compensation or maternity benefits, failure to submit returns or produce registers, obstruction of inspectors, false returns, non compliance with exemption conditions, and failure to pay cess or administrative/inspection charges. It prescribes tiered penalties: up to three years imprisonment and fines for contribution defaults (with minimum terms and specified fines where employee contributions were deducted), shorter imprisonment or fines for other breaches, and fines up to fifty thousand rupees for specified contraventions.
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