Statutory Compliance Disclaimer &
Zero-Penalty Guarantee

1Scope of Statutory Management Services

FOGS Consultants ("we", "us", "our") delivers outsourced statutory compliance facilitation, payroll reconciliation, and statutory return filing services across India, covering:

• Employees' Provident Fund (EPF): Monthly ECR preparation, contribution challan reconciliation, and Form 3A/6A annual accounts.
• Employees' State Insurance (ESIC): Monthly online filing, Form 5 half-yearly returns, and temporary identification generation.
• Professional Tax (PT): State-specific slab calculation, monthly/quarterly remittances, and annual return submissions (including Kerala Panchayat/Municipal PT).
• Labour Welfare Fund (KLWF & State LWF): Biannual employer/employee statutory deductions, remittances, and schedule submissions.
• Contract Labour (CLRA & OSH Code): Form I Principal Employer registration advisory, contractor license verification, and vendor return tracking.

2The FOGS Zero-Penalty Guarantee Terms

This guarantee applies exclusively under the following terms:

1. Active Retainer: The client maintains an active, fully paid monthly statutory compliance or payroll retainer agreement with FOGS Consultants.
2. Direct Operational Oversight: The fine, penal interest (under Section 7Q / Section 14B EPF, Section 85 ESIC, or state PT acts), or late filing fee must result solely from FOGS Consultants failing to generate or submit the authorized filing before the statutory deadline.
3. Reimbursement Process: FOGS Consultants shall either directly pay the penalty challan or credit 100% of the statutory fine against future consulting invoices within 15 business days of verified departmental notice receipt.

3Client Responsibilities & Prerequisites

To enable flawless monthly filing and trigger the Zero-Penalty Guarantee, clients agree to adhere to standard cut-off schedules:

• Input Submission Cut-off: Accurate monthly payroll registers, attendance data, joiner/exit dates, and Aadhaar/KYC credentials must be furnished to FOGS by the 10th calendar day of the month.
• Bank Fund Availability: Challan authorization and bank payment approvals for statutory dues must be completed by the client before 5:00 PM IST on the 14th calendar day of the month.
• Accuracy of Records: FOGS relies on primary employee data provided by the client. Penalties resulting from willful employer misclassification, deliberate wage suppression, or fraudulent contractor documentation are excluded from guarantee coverage.

4Independent Entity & Statutory Authority Boundaries

FOGS Consultants is an independent private consultancy firm registered under the MSME Act (UDYAM: UDYAM-KL-02-0111828) and GSTN 32AVFPT5755K1Z4.

• FOGS Consultants is NOT an official agency of, nor affiliated with, the Employees' Provident Fund Organisation (EPFO), the Employees' State Insurance Corporation (ESIC), the Ministry of Labour and Employment, or any state Labour Department.
• Our role is that of an authorized corporate representative, compliance auditor, and filing agent acting on behalf of our enterprise clients.
• Government portal outages, server downtime (EPFO Unified Portal / ESIC Portal), or sudden gazette notifications extending or shortening deadlines without prior warning constitute force majeure events and are handled under priority escalation protocols.

5Nature of Professional Guidance & Disclaimers

Information published on our websites, resource guides, calculators, and automated tools (including the Kerala Compliance Health Check) is provided for educational and diagnostic purposes. While developed by certified compliance practitioners and labour law advocates, general digital content does not establish an attorney-client privilege until a formal service agreement or legal retainer is executed.

6Limitation of Consequential Liability

FOGS Consultants' maximum cumulative liability under the Zero-Penalty Guarantee is strictly limited to 100% of the actual monetary penalty or statutory interest imposed by the statutory authority. FOGS Consultants shall not be held liable for indirect, reputational, or consequential business damages arising from external departmental inquiries.

7Governing Law & Jurisdiction

These terms and all statutory service retainers are governed by the laws of India. Any legal dispute or interpretation claim shall be subject to the exclusive jurisdiction of the competent courts in Ernakulam / Kochi, Kerala, India.