ESI Compliance Advisory

ESI Return Filing

Quick Reference for Your Business

Applicability · Due Dates · Penalties – everything you need to know about ESI Return Filing.

Applicability

Applies to establishments with 10 or more employees (varies by state).

Wage Coverage

Covers employees earning up to ₹21,000 gross per month.

Contribution Rates

Employee: 0.75% | Employer: 3.25% | Total: 4% of gross wages.

Employee Exemption

Daily wage up to ₹176 — employee share exempt (employer still pays).

Coverage Continuation

An employee crossing ₹21,000 mid-period stays covered till the period ends.

Monthly gross wage register

for each employee

New joiners

Name, DOB, Aadhaar, bank, mobile and family / nominee details (for IP registration)

Exits

with date of leaving

Existing ESI / IP numbers

of covered employees

ESIC employer code

and portal login

Accident reports

if any occurred during the month

ESI is calculated on gross wages, not basic salary — the most common error that creates a shortfall.

Late payment — interest

12% per annum from the day after the due date.

Damages

5% to 25% of arrears depending on the length of delay.

Deducting employer's share from employees

A criminal offence under the ESI Act.

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