Monthly Return Due Date

• The ESI return is to be filed on a monthly basis.
  
• The due date for filing is the 15th of the following month.
  
• This applies to both the contribution and return submission.
  
• Filing should be done after payment of contributions.
  
• Delayed filing may attract penalties and interest.
  

Timeline for Contribution Payment

• ESIC contribution must also be paid by the 15th of the next month.
  
• Payment and return must be aligned to the same monthly cycle.
  
• Contributions are made for wages paid in the previous month.
  
• Payment must be completed before the return can be filed.
  
• System-generated challans are linked to return filing records.
  

No Quarterly or Annual Return Requirement

• ESIC does not require quarterly or annual return filings.
  
• All contribution and wage data is submitted monthly.
  
• Monthly filing ensures timely tracking of employee coverage.
  
• Employers should maintain records for each filing cycle.
  
• Annual summaries may be generated from monthly filings for audit use.
  

Compliance Across Contribution Periods

• The contribution periods are April to September and October to March.
  
• Returns must be filed every month within these periods.
  
• Each return ensures eligibility for benefits in the following benefit period.
  
• Failure to file even a single return may affect employee benefit access.
  
• The due date remains unchanged regardless of contribution period.
  

Best Practices for Timely Filing

• Finalize wage and attendance data by the 10th of each month.
  
• Generate challans and complete online payment early.
  
• Submit the return immediately after successful payment.
  
• Keep a filing checklist and calendar to avoid missing deadlines.
  
• Maintain copies of filed returns and challans for compliance verification.