Applies to: All establishments coming under Kerala Shops & Comm. Est. Act 1960

Eligibility: Employees in the age group of 18 yrs to 55 yrs.

Contribution: Rs 50/- by employee and Rs 50/- by employer. Rs 100/- by a self employed person.

Last date for payment: 5th of every month.

Registers: Register of contributions.

Returns: List of employees in Form IV within 15 days from the date of applicability.

List of employees joined and left: By 10th of every month. Statement of contribution by 10th of every
month.

Benefits at a glance: Benefits for sickness, maternity, accident and allowances for education, marriage etc. Pension on reaching the age of 60 and having contributed for 10 years or unable to work for more than 2 years due to physical infirmity. Pension to family on the death of member. Employee’s contribution in full will be refunded.