Contribution to the Fund

The contribution to the Fund shall be paid by the employer and the employee in such manner and at such rates as may be prescribed. The employer shall also be liable to pay such percentage of the cost of construction as may be prescribed by the Government. The Government may, by notification in the Official Gazette, exempt any employer or class of employers in a State from the payment of cess payable under this Act in such circumstances and subject to such conditions as may be specified in the notification. (1) Every employer shall, within such period as the appropriate Government may, by notification in the Official Gazette, fix in this behalf with respect to any establishment in the area to which this Act applies, make an application to the registering officer in such form and in such manner and on payment of such fees as may be prescribed, for the registration of such establishment under this Act. (2) The registering officer shall, after receipt of the application, register the establishment and issue a certificate of registration to the employer. (1) The cess levied under section 4 shall be collected from every employer in such manner and at such time, including deduction at source before a payment is made to such employer, as may be prescribed. (2) The proceeds shall be paid by the employer to the Board, or any other authority specified by the State Government in this behalf, to be credited to the Fund: Provided that this section shall not apply to the employer if the cess is payable under any corresponding law in force in a State.