What are consequences of non / late payment of employees' contribution which is deducted but not paid?

What are consequences of non / late payment of employees' contribution which is deducted but not paid?

Non-payment or delayed payment of the Employee's contribution deducted from the wages of the employee amounts to ' Breach of trust' and is punishable under IPC 406, 409 and an offence u/s 85 of ESI Act. 
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