With effect from 1st October 2020, the provisions of ESI ACT, in Maharashtra will apply to establishments employing 10 or more persons irrespective of the Salary paid to them.
If no employee is eligible then the company will register and file nil returns. If even 1 employee is eligible then the company will register and file contribution returns.
The Following Schedule Classes of Establishment wherein 10 or more person are employed or were employed on any day of the preceding twelve months in the areas in which the provision of the said act have been brought into force under subsection (3) of section 1 of the said act
4. Road Motor Transport Establishment.
5. Cinema Including Preview Theatres.
6. Newspaper establishment as defined in section 2 (d) of the working journalists (condition of Service) & Miscellaneous provision Act ( 45 of 1995).