Section 10(3) in The Employees' State Insurance Corporation (General Provident Fund) Rules, 1995
(3)The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner, namely:(a)if he was on the 31st March of the preceding year, by the deduction which he causes to be made in this behalf from his pay bill for that month;(b)if he was on leave on the 31st March of the preceding year and opted not to subscribe during such half pay leave or was under suspension onthat date, by the deduction which he makes in this behalf form his first pay bill after his return to duty;(c)if he was on leave on the 31st March of the preceding year, and continues to be on half pay leave and has opted to subscribe during such leave by the deduction which he makes or causes to be made in this behalf from his salary for the month;(d)if he has entered into service for the first time during the year, by the deduction which he makes or causes to be made in this behalf, from the salary bill for that month during which he joins the Fund;(e)if he was on deputation on the 31st March of the preceding year by the amount credited by him in the Fund of the Corporation on account of subscription for the month of April in the current year.
