Regulation 31 of the Employee State Insurance (General) Regulations, 1950 under the Employees’ State Insurance Act, 1948 has been amended by a circular notified by Employee State Insurance Corporation, whereby the contribution in respect of any employee by the employer shall be due within 15 days of the last day of the calendar month in which the contributions fall due. The time period for the same was earlier 21 days. Further, such contributions have to be made by the employer within 15 days of the last day of the calendar month in which contributions fall due, as to not attract interest or penalty under the Employees’ State Insurance Act, 1948. It is pertinent to note here that penalty includes both imprisonment and/or fine under the said Act. This amended provision has been made effective for contributions which are due from June, 2017.