ESIC vide its circular no.P-11/12/11/04/2018 Rev.II dated 28.01.2020 clarifies regarding checking of records beyond five-year period for conducting test inspections and other inspections.
Through this circular, ESIC has instructed the SSO not to ask for any records beyond five years from the employer for inspection marked through SSP/Head Qtrs. as the contribution cannot be determined for the period beyond five years.
For notification click here.