ESIC Return Filing
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Table of Content
- Overview of ESI Return Filing
- ESI Return Filing Deadlines
- ESI Return Filing Deadlines
- Penalty Structure for Delayed or Unpaid ESI Contributions
- ESI Return Filing FAQ's
Overview of ESI Return Filing
Filing ESI returns is a key responsibility for employers who are covered under the Employees’ State Insurance (ESI) Act. ESI is a social security scheme designed to provide medical, financial, and social security benefits to employees who fall under the specified criteria. The filing of ESI returns ensures that both the employer and employee contribute regularly to the scheme, enabling workers to access benefits in times of need
- Frequency: ESI returns are filed twice a year.
- Online Filing: Returns must be filed online through the ESIC portal.
- Documents Required:
- Attendance register
- Register of wages
- Register of any accidents
- Monthly challans and returns
- Employee o To track working days and employee presence.
- Wage/Salary Register o Detailed monthly salary structure, including ESI deductions.
- ESI Contribution Challans o Proof of payment for monthly ESI contributions (uploaded on the ESIC portal).
- Employee Register (Form 6) o List of all employees covered under ESI with their details.
FAQs for ESI Return Filing
Every employer registered under the Employees' State Insurance Act, 1948 and having 10 or more employees (in most states) earning less than ₹21,000/month (₹25,000 for persons with disabilities) must file ESI returns.
Returns are filed half-yearly, but monthly contributions must be deposited by the 15th of the following month.
• For April to September: 11th November
• For October to March: 11th May
Returns must be filed online via the ESIC Portal.
Yes, authorized consultants or service providers can file returns using your employer login credentials.
- Form 5 – Return of Contributions
- Supporting documents: wage register, attendance register, challans, etc.
- Interest @12% p.a. is charged for delays.
- Penalties (up to 25%) may apply.
- Non-filing can also result in legal action, including prosecution.
No official provision exists for revising returns once filed. However, corrections can be requested by contacting the local ESIC branch.
If there are no employees drawing below the ESI threshold, you must still inform ESIC officially (zero return or via letter/email) to avoid penalties.
