ESI Return Filing

Monthly ESI Return filing is the mandatory statutory compliance under Regulation 26 of the Employees' State Insurance (General) Regulations, 1950. Every ESIC-registered employer must calculate monthly employee (0.75%) and employer (3.25%) contributions on gross wages up to ₹21,000/month, upload the monthly contribution statement on the ESIC portal, and pay the electronic challan.

Under Regulation 31, monthly ESI contributions must be deposited and the online contribution file submitted on or before the 15th day of the succeeding month (e.g. contributions for April must be filed and paid by 15th May).

Delayed payment incurs mandatory statutory interest @ 12% per annum for each day of delay under Section 39(5)(a), plus compounding penal damages up to 25% under Section 85B. In addition, employee ESI deductions not deposited by the 15th are disallowed as business expenses under Section 36(1)(va) of the Income Tax Act. TaxQue files your ESI returns on time.

Yes. If an employee had zero payable days due to unpaid leave or temporary absence, a 'Nil' wage record must be submitted on the portal with the exact Reason Code (e.g. Leave Without Pay / Left Service) to prevent the employee's healthcare benefits from lapsing.

Your returns are prepared by our dedicated Labor Law Compliance Specialist and audited by a Chartered Accountant. We reconcile gross wage sheets, separate exempt staff (> ₹21,000), and upload the monthly contribution file to the ESIC portal.