law: Employees’ State Insurance Act, 1948
  40. Principal employer to pay contributions in the first
  
  instance
  (1) The principal employer shall pay in respect of every
  
  employee, whether directly employed by him or by or through an immediate
  
  employer, both the employer's contribution and the employee's contribution.
  (2) Notwithstanding anything contained in any other enactment
  
  but subject to the provisions of this Act and the regulations, if any, made
  
  thereunder, the principal employer shall, in the case of an employee directly
  
  employed by him (not being an exempted employee), be entitled to recover from
  
  the employee the employee's contribution by deduction from his wages and not
  
  otherwise:
  PROVIDED  that no such deduction shall be made from any
  
  wages other than such as relate to the period or part of the period in respect
  
  of which the contribution is payable, or in excess of the sum representing the
  
  employee's contribution for the period.
  (3) Notwithstanding any contract to the contrary, neither the
  
  principal employer nor the immediate employer shall be entitled to deduct the
  
  employer's contribution from any wages payable to an employee or otherwise to
  
  recover it from him.
  (4) Any sum deducted by the principal employer from wages under
  
  this Act shall be deemed to have been entrusted to him by the employee for the
  
  purpose of paying the contribution in respect of which it was deducted.
  (5) The principal employer shall bear the expenses of remitting
  
  the contributions to the Corporation.