PAN
of the establishment and proprietor / directors
ESI Registration
Quick Reference for Your Business
Documents · Contribution · Due Dates — everything you need to know about ESI
Registration.
01
Documents Required
Certificate of incorporation / registration
and Partnership Deed / MoA-AoA
Address proof
of establishment — utility bill / rent agreement
Bank details
Cancelled cheque
Employee details
List with Aadhaar, salary, date of joining and family details
Registration through
the ESIC / Shram Suvidha portal
02
Key Facts & Contribution
| Point | Details |
|---|---|
| Law | Employees' State Insurance Act, 1948 |
| Mandatory when | 10 or more employees (20 in a few states) |
| Wage ceiling | ₹21,000 per month (₹25,000 for employees with disability) |
| Employee share | 0.75% of gross wages |
| Employer share | 3.25% of gross wages (total 4%) |
| Low-wage exemption | Employees earning ≤ ₹176/day are exempt from their share |
Note: ESI covers employees earning up to ₹21,000/month (unchanged since 2017). A proposed increase to ₹30,000 is not yet notified. Once covered, an employee stays covered until the end of the contribution period even if salary later crosses the limit.
03
Due Dates
| What | When |
|---|---|
| Monthly ESI deposit | By the 15th of the next month |
| Half-yearly return (Apr–Sep) | By 11 November |
| Half-yearly return (Oct–Mar) | By 11 May |
| Registration | Within 15 days of becoming applicable |
04
What Goes Wrong Without Compliance
Interest & damages
Delayed payment attracts 12% p.a. interest plus damages (5%–25% of arrears).
Employee cover lost
Employees and families lose medical, sickness, maternity and disability benefits.
Principal-employer liability
You're liable for contract / temporary staff too if they're below the ceiling.
Prosecution risk
Continued default can lead to recovery and prosecution under Sec 85.
06
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