Which employees are covered under ESI?

Employees earning up to the wage threshold set by the scheme are covered, and eligibility is reassessed as wages change. Establishments meeting the employee-count threshold must register. Since raises can move employees out of coverage, review eligibility regularly rather than once.

What are the ESI contribution deadlines?

ESI contributions are paid monthly through the ESIC portal, typically by the 15th of the following month. Late payment attracts interest and penalties. Reconciling contributions against payroll each cycle helps ensure deadlines are consistently met.

What happens to coverage when an employee's salary rises above the threshold?

Eligibility is fixed for the ongoing contribution period even if wages cross the threshold mid-period, then reassessed at the next cycle. This prevents mid-period disruption of benefits. Track wage changes so you apply coverage correctly at each contribution period.

Free ESI (Employees' State Insurance) Compliance Checklist Checklist

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ESI (Employees' State Insurance) Compliance Checklist

Establishment Name:

ESIC Code Number:

Insured Employees:

Compliance Officer:

Contribution Period:

Registration and Enrolment

Register with ESIC if the establishment has 10 or more employees.Enrol all employees drawing wages up to INR 21,000 per month.Determine the applicable contribution period and benefit period.Register each branch or factory unit separately with ESIC.Link Aadhaar for every insured employee.

Contributions and Payments

Deduct employee contribution at 0.75% of gross wages.Pay employer contribution at 3.25% of gross wages.Remit contributions by the 15th of the following month.Avoid delayed payment to prevent interest and damages.Exempt employees whose wages cross INR 21,000 mid-contribution period.

Registers and Returns

Maintain the Attendance Register (Form 6) for insured employees.File half-yearly return of contributions in Form 5.Maintain the Accident Book under Regulation 66.Preserve wage and contribution records for 5 years.

Employee Benefits Support

Inform employees about ESI medical, sickness, and maternity benefits.Assist employees in filing sickness and maternity benefit claims.Facilitate dependent benefit claims in case of employee death.Issue Form 105 (Certificate of Contributions) to departing employees.

Inspections and Reconciliation

Cooperate with ESIC Social Security Officers during inspections.Reconcile ESIC portal data with payroll records quarterly.Respond to ESIC assessment or demand notices within 15 days.Engage an ESI consultant for complex cases or appeals.

The complete guide

Everything you need to know

01What Is the ESI Compliance Checklist?

This checklist covers employer obligations under India's Employees' State Insurance scheme: registration, enrolling eligible employees below the wage threshold, calculating employee and employer contributions, monthly payment, and filing returns through the ESIC portal. ESI provides medical and cash benefits to covered workers. HR uses the checklist to confirm coverage is correctly applied, contributions are accurate and timely, and the organization stays compliant as wages and headcount change.

02Why Use an ESI Compliance Checklist

ESI non-compliance brings interest, penalties, and liability, and gaps in coverage can deny employees medical benefits they are entitled to. Eligibility depends on wage thresholds that change as salaries rise, so employees move in and out of coverage. A checklist keeps enrollment accurate, contributions correct, and monthly filings on time, preventing both financial penalties and the reputational damage of leaving workers uninsured when they need care.

03How to Use This ESI Compliance Checklist

Confirm whether ESI applies to your establishment and identify employees under the wage threshold. Register with ESIC if required, enroll eligible employees, and calculate contributions at the statutory rates. Deposit contributions and file returns by the monthly deadline through the portal. Review eligibility whenever wages change, since raises can move employees out of coverage, and keep payment records reconciled against payroll for audit readiness.

ESI (Employees' State Insurance) Compliance Checklist

ESI (Employees' State Insurance) Compliance Checklist

Registration and Enrolment

Contributions and Payments

Registers and Returns

Employee Benefits Support

Inspections and Reconciliation

Everything you need to know

01What Is the ESI Compliance Checklist?

02Why Use an ESI Compliance Checklist

03How to Use This ESI Compliance Checklist

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