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What is the ESI Return?

Definition of ESI Return

  • An ESI Return is a monthly compliance report submitted by registered employers.
  • It provides details of wages paid and contributions deducted from employees.
  • The return also includes the employer’s share of ESIC contribution.
  • It ensures that ESIC receives accurate records for benefit administration.
  • Filing the return is mandatory under the Employees’ State Insurance Act.

Contents of the Return

  • Name and ESIC number of each covered employee.
  • Gross monthly wages paid to every employee.
  • Employer’s and employee’s share of contribution.
  • Total contribution payable for the period.
  • Contribution period to which the return relates.

Filing Frequency and Timeline

  • The ESI Return is filed on a monthly basis by the 15th of the following month.
  • Separate returns must be filed for each contribution period.
  • Quarterly or half-yearly returns are not accepted for monthly compliance.
  • Employers should ensure both payment and return submission before the deadline.
  • Late filing may result in penalties and interest.

Procedure to File the Return

  • Login to the ESIC employer portal with your credentials.
  • Input wage and contribution details for all covered employees.
  • Generate the challan and make the online payment.
  • Submit the return through the portal after payment confirmation.
  • Save and download the acknowledgment for your records.

Purpose and Importance

  • It enables ESIC to verify contributions and track employee coverage.
  • Employees become eligible for ESIC benefits based on return data.
  • Returns provide a record of compliance for audits and inspections.
  • Accurate filing avoids legal consequences and disqualification of benefits.
  • It maintains transparency and accountability in employer obligations.

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