Yes — under two separate central acts. Under Section 8A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952: where contract workers are employed by or through a contractor in connection with the work of an establishment, the principal employer is jointly and severally liable for the contractor’s EPF and EPS contributions. The EPFO can issue a recovery notice directly to the principal employer for the contractor’s outstanding EPF dues, plus interest at 12% per annum and damages up to 100% of the outstanding amount. Under Section 40 of the Employees’ State Insurance Act, 1948: where a person is employed by or through a contractor in or in connection with the work of an establishment, the principal employer is responsible for payment of the ESIC contributions payable in respect of those workers. The principal employer may recover the employee’s ESIC contribution from the contractor, but they remain the primary statutory obligor. Both these liabilities exist irrespective of whether the principal employer was aware of the contractor’s default.