ESI Return Filing and Contribution

Overview

Once an establishment is registered with ESIC, it has two recurring duties: pay the ESI contribution for each month and report the wages and contributions through the ESIC employer portal. The contribution is deposited monthly by challan, and the half-yearly return round-up covers April to September and October to March. Zenith prepares the figures, reconciles them to payroll and files through the portal.

Who needs it

• Employers holding an ESIC employer code with insured employees.
• Employers who missed past periods and need to regularise them.
• New registrants about to start their first contribution cycle.
• Employers whose insured staff changed because of joining, exit or wage movement.

What Zenith does

We listen first, check the status of the ESIC account and agree on scope: monthly contribution and returns, a catch-up of delayed periods, or a one-time filing. Then we give a tailored quotation, assign a relationship manager and share a checklist.

• Identifies covered employees and wages month by month.
• Computes the employee and employer contribution and prepares the challan.
• Updates joiners, exits and wage changes on the portal.
• Files the periodic return with the wage register and challans, and shares the acknowledgement.
• Computes interest and damages for delayed periods, and reconciles with payroll.

Filings are made only through appropriately authorised professionals, subject to eligibility and applicable rules.

Eligibility and key rules

• The contribution is 0.75% from the employee and 3.25% from the employer, on wages as defined in the Act.
• Employees earning up to ₹21,000 a month are covered, and up to ₹25,000 for persons with disabilities.
• Employees with average daily wages up to ₹176 do not pay their share, but the employer still pays its 3.25%.
• Contribution periods are April to September and October to March.
• The return must match the monthly challans and the wage register.
• Some states also require additional records such as an accident register.

Documents required

• ESIC registration certificate and employer code with portal login.
• Monthly wage register and attendance register.
• ESI challans for the contribution period.
• Employee details: insurance numbers, joining dates and wages.
• Register of employees maintained under the Act.
• Notices received from ESIC, if any.

Process and timeline

1. Share the month's wages, joiners and exits.
2. Zenith tests each employee against the wage limit and computes contributions.
3. The challan is shared for your approval and paid by the due date.
4. At period end the half-yearly return is prepared and checked with the wage register.
5. Filing and acknowledgement follow, and records are reconciled.

Timelines depend on how soon the data reaches us and on portal processing.

Government fees, penalties and due dates

Item	Due date
Monthly ESI contribution	15th of the following month
Return for April to September	11 November
Return for October to March	11 May

• No government fee for filing returns is shown in the public sources.
• Late contribution carries simple interest of 12% a year, and damages of 5% to 25% depending on the delay.
• Public guidance lists a fine up to ₹5,000 for a late return and prosecution with imprisonment up to two years for wilful default.
• Contributions paid after the due date are also disallowed as an income tax deduction.

Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.

Common mistakes

• Treating the 15th as the date to start preparing, instead of the date to have paid.
• Paying on wages that include excluded items, or excluding items that count.
• Keeping an employee covered after they leave, or dropping one who is still within the wage limit.
• Filing a return that does not match the challans.
• Ignoring portal alerts about mismatched insurance numbers.
• Forgetting the tax impact of late payment.

FAQs