The Employees' State Insurance Act, 1948 -

(A) Was enacted for the benefit of the employers

(B) Has been amended by the Employees' State Insurance (Amendment) Act, 2010 for enhancing the social security coverage and better services to the beneficiaries

(C) Applies to all factories including seasonal factories

(D) Has been extended by many State Governments to shops and hotels employing 10 or more persons.