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ESI Return Filing is the process of submitting a report to the Employees' State Insurance Corporation (ESIC) about the contributions made under the ESI Act. If you're a registered employer with employees covered by the ESI Act, you need to file this return.
The submission of an ESI Return is required for all Employees' State Insurance (ESI)-registered employees. Employees are required to submit the return every six months until the set due date. The Employer must submit ESI Nil Returns to the ESIC Department even if there was no employee contribution for the month
The ESIC wage limit for employee coverage is currently Rs. 21,000 per month for most employees and Rs. 25,000 per month for Persons with Disabilities (PWDs), and this threshold determines an employee's eligibility for benefits under the Employees' State Insurance (ESI) Act. Contributions are based on the gross monthly salary, including overtime, and are paid for a full contribution period even if the salary exceeds the limit during that period.
ESI Penalties: 12% interest + 5–25% damages; jail terms up to 2 years. State Variations: ESI thresholds and leave policies differ across Maharashtra, Karnataka, and Gujarat. Multi-State Complexity: Separate registrations and filings required for employees in different states. countries Vokalia and Consonantia, there live the blind texts. Separated they live in Bookmarksgrove right at the coast
ESIC return filing is the mandatory process for employers to report contributions made under the Employees’ State Insurance (ESI) scheme, a social security and health insurance program for workers in India. Timely filing ensures that employees receive their benefits and that the employer remains compliant with the ESI Act.
Key aspects and requirements
- Who must file Employers in India with 10 or more employees earning up to ₹21,000 per month (or ₹25,000 for persons with disabilities) must register with the ESIC and file returns.
- Contribution rates The ESI scheme is funded by contributions from both the employer and the employee:
- Employer’s share: 3.25% of the employee’s wages.
- Employee’s share: 0.75% of the employee’s wages. Employees earning an average daily wage of up to ₹176 are exempt from their contribution, but employers must still pay their share.
- Filing due dates Employers must meet two types of deadlines:
- Monthly contribution payment: The total contribution for each month must be paid by the 15th of the following month. This is done through an online challan generated on the ESIC portal.
- Half-yearly return submission: The detailed half-yearly returns must be filed within 42 days of the end of each contribution period:
- April to September: Due date is November 12th.
- October to March: Due date is May 12th.
- Nil returns Even if there were no ESI-eligible employees in a given period, employers must still file a “nil return” to maintain their active registration and compliance record.
Documents Required
For ESIC return filing, employers need to maintain and submit documents primarily related to their business registration, employee details, and contribution payments.
Business and statutory records
- Registration certificates: Your establishment’s registration under the Shops and Establishment Act or the Factories Act is required.
- Company incorporation documents: For companies, the Certificate of Incorporation, Memorandum of Association (MOA), and Articles of Association (AOA) are necessary.
- Partnership deed: For partnership firms, a copy of the partnership deed is required.
- PAN and GST certificates: The organization’s Permanent Account Number (PAN) and Goods and Services Tax (GST) registration certificate are crucial for financial and tax-related documentation.
- Bank details: A cancelled cheque and bank account statements showing ESI contributions are needed for verification.
- Address proof: Proof of the establishment’s address, such as utility bills, rental agreements, or property tax receipts, must be kept on record.
- Inspection book: An inspection book must be maintained as per ESI regulations to record any compliance assessments by authorities.
- Chartered Accountant’s certificate: If you have more than 40 employees, a self-certification plus a certificate from a Chartered Accountant must be uploaded to verify the return.
Employee and payroll records
- Employee registers: A complete register of all employees covered under the ESI scheme is mandatory, including their dates of joining and leaving and other personal details.
- Attendance log: An attendance register or muster roll is used to verify the number of days worked by each employee, which directly impacts contribution calculations.
- Wage and payroll records: A detailed wage register and payroll information are required, including basic pay, allowances, overtime, and deductions for each employee.
- Accident register: You must maintain a record of any accidents that occur on the premises.
- Form 6 (Employees’ Register): This is a statutory register that contains key employee data required for the filing process.
- Employee declaration forms: Form 1 (Employee Declaration Form) must be submitted for new employees joining the scheme to ensure all eligible staff are registered.
Contribution and filing documents
- Form 5 (Return of Contributions): This is the half-yearly return form itself, which you will complete and submit online. It requires details of all contributions made during the period.
- Payment challans and returns: You must keep a record of all monthly ESI contribution challans and the acknowledgment receipts from submitted returns as proof of payment and filing.
- Bank payment proof: Ensure you have bank statements or other proof of payment for the ESI contributions made each month.