(1) The amount of contribution for a wage period shall be in respect of —

(a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one fourth per cent. of the wages payable to an employee; and

(b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of the wages payable to an employee.

(2) In respect of an employee who is a person with disability under the Rights of Persons with Disabilities Act, 2016 (49 of 2016) and under the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999), the employer shall not be required to pay employer‘s share of contribution up to a maximum period of three years or for such period as may be specified by the Central Government, from the date of commencement of the contribution period.

(3) The employer‘s share of contribution in respect of such employees and for such period under subrule (2) shall be reimbursed to the Corporation by the Central Government.