ESI Return Filing
Quick Reference for Your Business

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

01
Applicability & Rates
👥
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).

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Coverage Continuation

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

02
Information / Documents to Provide
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Monthly gross wage register

for each employee

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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

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ESIC employer code

and portal login

⚠️
Accident reports

if any occurred during the month

03
Due Dates
What Last Date
Monthly contribution 15th of next month
Half-yearly return (Apr–Sep) 11 November
Half-yearly return (Oct–Mar) 11 May
ESI is calculated on gross wages, not basic salary — the most common error that creates a shortfall.
04
Penalties
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.
05
Why Business Owners Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant

Not an agent — a CA who sets it up right and keeps it compliant.

End-to-end setup

Registration, PAN, GST, bank account and first filings — all in one place.

You never miss a date

We track every annual deadline — no penalties, no strike-off.

Cross-border experience

India, UK and US structures with FEMA and DTAA handled correctly.

Clear updates in your language

Simple updates in Telugu and English — you always know where things stand.

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