ESI Return Filing
Prepare and file periodic Employees' State Insurance returns and contributions for covered establishments.
What's covered
- Every covered establishment must file returns and remit contributions under the Employees' State Insurance Act 1948, which provides medical, sickness, maternity, disablement, and dependent benefits to covered employees and their families.
- Contribution rates are employer 3.25% and employee 0.75% of the employee's gross wages — the employer deducts the employee share from wages and remits the combined amount to the ESIC.
- Returns are filed half-yearly. The return for the period April to September is due by 11 November, and the return for the period October to March is due by 11 May. Contributions, however, must be remitted monthly.
- ESI applicability extends to factories and establishments notified by the government that employ ten or more persons, covering employees earning up to ₹21,000 per month in gross wages (₹25,000 per month for persons with disability). Establishments and employees outside these thresholds may not be covered.
How we work
- 01
Obtain ESI registration for the establishment
Register the establishment on the ESIC portal (esic.gov.in). The employer is issued an ESI Code; each eligible employee is issued an insurance number linked to their IP (Insured Person) card, which they use to access medical benefits.
- 02
Deduct employee contribution and remit monthly
Each month, deduct 0.75% of gross wages from each eligible employee's salary and combine it with the employer's 3.25% share. Remit the total to ESIC by the 15th of the month following the wage month through the ESIC portal using the online payment system.
- 03
File the half-yearly return
File the half-yearly ESI return through the ESIC Employer Portal. The return for April–September must be filed by 11 November; the return for October–March must be filed by 11 May. The return reconciles the monthly contributions made during the period.
- 04
Maintain employee IP records
Keep accurate records of each insured person's wages and contributions. Update the portal when employees join, resign, or when wages change so that their ESI entitlements remain correctly computed.
Documents required
- ESI registration (ESI Code of the establishment)
- Wage register showing gross wages for each employee for the period
- Details of insured persons (insurance number, Aadhaar-linked details)
- Monthly payment challans and bank confirmation receipts
- Attendance and leave records, which may be required during inspections
Applicable laws & forms
- Employees' State Insurance Act 1948 — the primary statute governing ESI coverage, contributions, returns and benefits
- Employees' State Insurance (Central) Rules 1950 — sets the detailed procedure for registration, contribution and return filing
- Contribution rates: employer 3.25% + employee 0.75% of gross wages; half-yearly returns due 11 May (Oct–Mar) and 11 November (Apr–Sep)
Frequently asked questions
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