Purpose of the ESIC wage register

• The ESIC wage register is a mandatory record maintained by employers to track the wages paid to employees and the ESIC contributions deducted and deposited.
  
• It serves as evidence of wage computation, employee eligibility, and statutory compliance under the ESIC Act.
  
• This register helps ESIC officials verify whether all eligible employees have been correctly registered and covered.
  
• It is also used during audits, inspections, and assessments to ensure accurate contribution filings.
  
• Proper maintenance of this register is crucial for legal and financial accountability.
  

Essential contents of the wage register

• Name of the employee as per ESIC registration.
  
• IP (Insured Person) number issued by ESIC.
  
• Employee code or internal payroll ID.
  
• Designation and department of the employee.
  
• Days worked in the month and leave details.
  
• Gross wages paid, including allowances and bonuses.
  
• Deductions for ESIC (employee’s share).
  
• Employer’s contribution to ESIC.
  
• Total ESIC amount deposited for each employee.
  
• Signature or digital confirmation if required.
  

Frequency and format of maintenance

• The wage register should be updated every month, after payroll processing.
  
• It can be maintained in physical form (register book) or digitally using payroll or compliance software.
  
• The format must align with the prescribed guidelines under the ESIC regulations.
  
• Records should be organized by contribution period, typically from April to September and October to March.
  
• Entries must be clear, error-free, and regularly verified against payslips and payment challans.
  

Retention and verification

• Employers must retain the ESIC wage register for a minimum of five years.
  
• The register should be made available to ESIC officers during inspections or audits.
  
• All records must be consistently aligned with contribution returns and payment receipts.
  
• The register should reflect any changes in employee wages, exits, or new joinings.
  
• Regular internal checks help ensure the data remains accurate and complete.
  

Best practices for compliance

• Cross-verify wage entries with attendance sheets and salary slips.
  
• Record all incentives, overtime, and special earnings that are ESI-applicable.
  
• Ensure that ESIC contributions are deducted only from eligible employees (earning up to ₹21,000/month).
  
• Avoid overwriting or incomplete entries; corrections must be signed and documented.
  
• Regularly back up digital registers and protect them with secure access controls.