(a) The following establishments shall be applied with the provisions for compulsory registration for social security system and benefits contained in this Law if they employ minimum number of workers and above determined by the Ministry of Labour in co-ordination with the Social Security Board:

(i) industries which carry out business whether or not they utilize mechanical power or a certain kind of power, businesses of manufacturing, repairing and servicing, or engineering businesses, factories, warehouses and establishments;

(ii) Government departments, Government organizations and regional administrative organizations which carry out business;

(iii) development organizations;

(iv) financial organizations;

(v) companies, associations, organizations, and their subordinate departments and branch offices which carry out business;

(vi) shops, commercial establishments, public entertaining establishments;

(vii) Government departments and Government organizations which carry out business or transport businesses owned by regional administrative body, and transport businesses carried out with the permission of such department, body or in joint venture with such department or body;

(viii) constructions carried out for a period of one year and above under employment agreement;

(ix) businesses carried out with foreign investment or citizen investment or joint ventured businesses;

(x) businesses relating to mining and gem contained in any existing law;

(xi) businesses relating to petroleum and natural gas contained in any existing law;

(xii) ports and out-ports contained in any existing law;

(xiii) businesses and organizations carried out with freight handling workers;

(xiv) Ministry of Labour and its subordinate departments and organizations;

(xv) establishments determined by the Ministry of Labour, from time to time, that they shall be applied with the provisions of compulsory registration for Social Security System and benefits contained in this Law in co-ordination with the Social Security Board and with the approval of the Union Government.

(b) Any establishment, applicable with the provisions of compulsory registration under sub-section (a) shall continue to apply with this Law even though any of the following situations occurs and such business is continued to carry out:

(i) carrying out by one and more workers which is less than the stipulated minimum number of workers;

(ii) changing the employer or changing the category of business.

(b) The employers and workers of establishments shall pay contributions after effecting compulsory registration to the fund contained in clauses (i), (iii), (iv) and (v) of sub-section (a).

a) The following employers shall effect insurance for the workers working at their establishments to enable to enjoy social security benefits by contributing to the social security fund contained in clauses (i),(iii), (iv), and  (v) of sub-section (a) of section 15 in accord with the stipulations after registering the compulsory registration at the relevant township social security office:

(i) employers of establishments;

(ii) employers of establishments employing the stipulated number of workers and above under sub-section (a) of section 11 including at least one worker and the relatives of the employers except wife, husband, children and parents depending on the employer;

(iii) employers of unpaid apprentices and trainees.

(a) Regarding to the workers in each establishment applied by the social security system, the contribution which shall be paid by the employer and worker according to the wage of the applied worker shall be paid according to the rates stipulated under section 17 to the relevant social security fund in accord with the stipulations until the completion of the age of retirement under section 34 or, if the continues to work after such completion of the age of retirement, until such working period.

The employer:

(a) shall pay contribution monthly to Employment Injury Benefit Fund at the rates stipulated under section 50. Moreover, he shall also incur the expenses for paying as such;

(b) shall pay defaulting fees stipulated under section 88, in addition to the contribution if fails to contribute after effecting insurance for employment injury benefit.

(b) The employer shall incur the costs of medical treatment for employment injury occurring from criminal action or omission of the employer, or occurring from employer’s failure to keep occupational safety plans and protections, and other benefits entitled to enjoy under this Law in accord with the stipulations without fail.

(a) The employer, subject to health care and medical treatment in accord with sections 67 and 68:

(i) shall not dismiss or terminate the insured from work or demote to lower level during the period which an insured is enjoying any of the sickness or maternity or temporary disability benefits owing to employment injury under this Law;

(ii) shall not reduce or deduct wages and fees of his worker due to liability for contribution payable under this Law.

(b) The insured, as regards his injury due to employer’s violation of prohibitions under sub-section (a), may submit the matter to the relevant township social security office for settlement in accord with the stipulations.

The employers of establishments applied by this Law:

(a) shall prepare and keep the following records and lists correctly and submit to the relevant township social security office in accord with the stipulations:

(i) records and lists of workers’ daily attendance;

(ii) records on appointment of new workers, employing worker by changing of work, termination, dismissal and resignation;

(iii) records on promotion and paying remuneration;

(iv) records and lists of employer, manager, and administrator and records on change of them;

(b) shall inform the relevant township social security office if the following matters arise:

(i) changes in number of workers and address of establishment;

(ii) change of employer, change of business, suspension of work, and close-down of work;

(iii) employment injury, decease and contracting diseases;

(c) shall submit records of work and lists if requested by inspectorate or official assigned by the Social Security Head Office and various levels of Regional Social Security Office under this Law.

Any employer of establishment concerning with the social security and employment injury benefit:

(a) shall not prepare incorrectly, modify or delete records contained in section 74 and sub-section (a) of section 75;

(b) shall not report incorrectly to the relevant township social security office relating to the number of workers and contribution;

(c) shall not refuse when the inspectorate or the official requests to produce those records, reports and other necessary documents under this Law or assigned by the Social Security Board;

(d) shall not fail when he is summoned by the inspectorate or the official under this Law or assigned by the Social Security Board or various levels of Regional Social Security Office.

(a) The employer who is responsible to pay contribution under this Law, shall:

(i) if he fails to pay contribution to the relevant Social Security Fund and the Employment Injury Benefit Fund, pay 10 percent of the contribution as the defaulting fees in addition to the contribution for the month of default in accord with the stipulations. Moreover, if he continues failing to pay contribution, the mentioned defaulting fees for each month of default shall be paid in addition;

(ii) if state the reduced wage of insured worker and reduce the contribution to be paid to the relevant Social Security Fund and the Employment Injury Benefit Fund, or if the contribution is made by concealing the number of workers or if he fails to pay contribution deducted from the workers’ wages; such reduced amount of contribution for the month of default, or deducted contribution as prescribed in clause (i), and 10 percent of the reduced amount of contribution shall be paid as the defaulting fees to the relevant fund in accord with the stipulations. If the continues failing to pay contribution as such, the mentioned defaulting fees for each month of default shall be paid in addition.

(b) The relevant township social security office shall calculate the amount of contribution and defaulting fees to be paid under sub-section (a) and inform the relevant employer to contribute within the stipulated date. Moreover, the contribution shall be paid to the respective fund.