Section 51B in The Employees' State Insurance (Central) Rules, 1950
51B. [
In areas where the Act is implemented for the first time, the rates of employer's and employee's contribution for the initial twenty-four months from such date of implementation, shall be as under:-(a)Employer's contribution. - A sum (rounded to the next higher rupee) equal to three per cent of the wages payable to an employee:and(b)Employee's contribution. - A sum (rounded to next higher rupee) equal to one per cent of the wages payable to an employee:Provided that on completion of twenty-four months from the date of implementation of the Act, the rate of contribution as provided under rule 51 shall be applicable.]
