Employees' State Insurance (ESI) Return Filing
Half-Yearly Compliance and Payment Deadlines
About ESI Return
ESI is applicable to any entity that employs ten or more people, such as shops, hotels and restaurants that is not engaged in manufacturing, cinemas, road motor transport establishments, newspaper establishments, private educational and medical institutions.
The minimum number of employees required to subscribe for ESI scheme varies with states, such as Maharashtra, Meghalaya, Mizoram, Nagaland, Goa, Chandigarh, and Assam-20; Jharkhand, Haryana, Karnataka, Rajasthan, Tripura, West Bengal, Andhra Pradesh, and Delhi-10.
Establishments Subject to ESI Compliance
ESI Applicability (Based on Employee Count):
ESI is applicable to any entity that employs a minimum number of people (varies by state) in specific sectors, including:
- Shops, Cinemas, and Road Motor Transport establishments.
- Hotels and Restaurants (not engaged in manufacturing).
- Newspaper establishments.
- Private Educational and Medical Institutions (hospitals, labs, etc.).
Employee Thresholds and Filing Deadlines
State-Wise Employee Thresholds:
Maharashtra, Meghalaya, Mizoram, Nagaland, Goa, Chandigarh, and Assam.
Jharkhand, Haryana, Karnataka, Rajasthan, Tripura, West Bengal, Andhra Pradesh, and Delhi.
ESI Payment and Return Due Dates:
| Type | Due Date |
|---|---|
| ESI Payment Due Date (Monthly) | On or before the 15th of every month |
| ESI Return Due Date (Half-Yearly) | 11th of November and 11th of May |
Need assistance with Annual Compliances or Payroll?
+91-9832949193 info@clientfilingindia.com
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- One Year ESI Returns upto 50 employees.
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FAQ's on ESI Return
Your Questions Answered
What are the two main compliance requirements for ESI on a recurring basis?
The two main recurring compliances are: 1) Monthly Contribution (depositing the ESI dues), and 2) Half-Yearly Return Filing (Submitting the details of contributions and wages paid for the contribution period).
What is the due date for depositing the monthly ESI contribution?
The employer must deposit the total ESI contribution (Employer's 3.25% + Employee's 0.75%) by the 15th of the succeeding month (e.g., contribution for April is due by May 15th).
What are the two contribution periods for ESI and their corresponding return filing due dates?
The two periods are: 1) April to September, with the return due by November 11th; and 2) October to March, with the return due by May 11th. These half-yearly returns must be filed electronically (through the ESIC portal).
What details are required to be submitted in the Half-Yearly ESI Return?
The return requires the employer to furnish details of the insured persons (employees), the wages paid to them during the contribution period, and the ESI contributions remitted for each month covered in that period.
Is there any relaxation in the contribution deadline for newly registered employers?
No. Once the ESIC registration is complete, the due date of the 15th of the succeeding month applies immediately. There is no grace period or special extension for new registrants.
What is the penalty/interest charged for delayed payment of ESI contributions?
Delayed payment attracts Simple Interest at the rate of 12% per annum for each day of default or delay. The interest is calculated from the day the contribution was due until the day it is actually paid.
What is the consequence of chronic or prolonged non-compliance with ESI filings?
Chronic non-compliance can lead to stringent penal actions, including levy of penal damages (up to 25% of the arrears), legal proceedings, prosecution under the ESI Act, and even imprisonment for the principal employer.
Is an annual ESI audit mandatory like a Tax Audit?
No. There is no provision for a mandatory annual ESI audit comparable to the Income Tax audit (44AB). However, the ESIC department can conduct periodical inspections or special audits of the employer's records to ensure compliance and verify contributions.
Can I revise an ESI monthly contribution after paying?
Direct "online revision" of a paid challan is not possible. If you underpaid, you must generate a Supplementary Challan for the balance. If you overpaid, you must submit a manual letter to the Regional Office requesting a credit adjustment or refund.
