ESIC (Employees' State Insurance Corporation) Returns

Starting from ₹1,000 + GST

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ESIC (Employees' State Insurance Corporation) Returns


The Employees’ State Insurance Corporation (ESIC) is a social security scheme that provides medical, financial, and social benefits to employees and their families. To maintain continuous coverage and compliance, employers are required to file ESIC returns regularly, ensuring that employee contributions and entitlements are accurately recorded.

Employers must deposit ESIC contributions monthly and file the ESIC return twice a year, ensuring employees can access benefits like medical care, maternity leave, and financial support in case of accidents, sickness, or unemployment.

ESIC Contribution Rates

  • Employee Contribution: 0.75% of gross monthly wages.
  • Employer Contribution: 3.25% of gross monthly wages.

These contributions must be calculated based on the employee’s total monthly wages, and the employer must deposit them through the ESIC online portal.

Benefits of Filing ESIC Returns


In case of factory closures or other unforeseen circumstances that result in unemployment, ESIC returns ensure that eligible employees receive a monthly unemployment cash allowance for a specific period.
If an employee passes away due to a workplace injury or illness, their dependents are entitled to a monthly pension through ESIC, ensuring their financial security.
Female employees are eligible for 26 weeks of paid maternity leave under ESIC. This benefit covers both pre- and post-natal periods, ensuring financial support and healthcare during childbirth.
Employees are entitled to 75% of their wages as compensation during a certified illness for up to 91 days in a year. This ensures they receive financial support while unable to work due to health conditions.
Both employees and their dependents receive full medical care at ESIC hospitals, including surgeries and other essential medical procedures. ESIC covers all medical expenses incurred.

Eligibility for Filing ESIC Returns


  • Employers with 10 or more employees must register under the ESIC Act.
  • The monthly salary threshold for employees to contribute is ₹21,000.
  • For employees with disabilities, the salary threshold is ₹25,000.
  • Employers must file returns within 42 days after the contribution periods (April-September, October-March).
  • Process of filing ESIC Returns


    Step 1

    Before filing ESIC returns, the employer must register their business with the ESIC online portal. This is mandatory if the company has 10 or more employees with a monthly salary of up to ₹21,000.

    Step 2

    Employers must calculate monthly contributions for both the employee and employer. Once the contribution is calculated, they must generate an ESIC challan on the ESIC portal and proceed with the payment.

    Step 3

    After depositing monthly contributions, employers must file their ESIC returns twice a year:

    • By May 11 for contributions from October to March.
    • By November 11 for contributions from April to September.

    Documents required to file ESIC Returns


    ESIC registration certificate (17-digit number).
    Employee register.
    Wage register.
    ESIC contribution challans.
    Form 6 (for employer).
    Attendance register.
    Receipts from previous returns.

    FAQs


    How are ESIC contributions calculated?

    ESIC contributions are calculated based on the employee’s gross monthly wages. The employer contributes 3.25% of the gross wage, while the employee contributes 0.75%. The total contribution is deposited via the ESIC online portal to ensure compliance with the ESIC scheme.

    What is the due date for filing ESIC returns?

    ESIC returns must be filed twice a year. The due dates are: 11th November for the contribution period of April to September. 11th May for the contribution period of October to March. Employers have 42 days from the end of each contribution period to file the returns.

    What are the consequences of filing late ESIC returns?

    Failure to file ESIC returns on time can result in severe penalties, including: 12% per annum interest on unpaid contributions. Additional charges depending on the damage caused by the delay. Continuous non-compliance may lead to legal action, audits, and even imprisonment under the provisions of the ESIC Act.

    Can ESIC contributions be paid offline?

    No, ESIC contributions must be paid online through the official ESIC portal. Employers must generate the challan and complete the payment via online banking or other digital payment modes. Offline payment methods are not accepted for ESIC contributions.

    Is ESIC applicable for temporary or contract workers?

    Yes, ESIC is applicable for contract workers earning a monthly salary of up to ₹21,000. Employers are required to include temporary or contract workers in their ESIC filings, provided they meet the wage threshold.

    Can an employer be penalized for non-compliance with ESIC regulations?

    Yes, employers who fail to comply with ESIC regulations—including not registering, not filing returns, or failing to deposit contributions—may face fines, penalties, and even imprisonment under the ESIC Act. Regular audits may also be conducted by ESIC authorities in case of non-compliance.

    How can I correct errors in my previous ESIC returns?

    To correct errors in previous ESIC returns (e.g., incorrect details or contribution amounts), log into the ESIC portal, select the relevant return, and edit the necessary fields. Ensure the corrected return is submitted promptly to avoid penalties.

    Are maternity benefits covered under ESIC?

    Yes, female employees are eligible for maternity benefits under the ESIC scheme, which includes 26 weeks of paid maternity leave. ESIC also covers medical expenses related to childbirth, ensuring both financial stability and medical care for the employee.

    How can I track the status of my ESIC return filing?

    Employers can track the status of their ESIC return filing by logging into the ESIC portal with their credentials. The portal provides real-time updates on the status of returns and contributions, ensuring employers remain compliant.

    Are employees earning more than ₹21,000 per month required to contribute to ESIC?

    No, employees earning more than ₹21,000 per month are not required to contribute to ESIC. However, they may still be eligible for medical and social security benefits for a limited period, depending on the terms set by the employer.

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