by Audit Analyst | Jan 2, 2026 | Employees State Insurance Corporation
Availability of Online Payment Facility ESIC provides a dedicated online portal for employers to pay contributions. Online payment is the standard and preferred mode under current guidelines. Manual or offline payment is not required for monthly contribution deposits....
by Audit Analyst | Jan 1, 2026 | Employees State Insurance Corporation
Applicability to Gross Salary ESIC contribution is calculated on the gross monthly salary of eligible employees. Gross salary includes all regular cash earnings paid to the employee. The calculation is based on the actual earned amount, not just basic pay....
by Audit Analyst | Jan 1, 2026 | Employees State Insurance Corporation
Inclusions in ESIC Wages Basic salary is fully included in the wage calculation. Dearness allowance is considered as part of ESIC wages. House rent allowance is included for contribution purposes. City compensatory allowance is counted towards gross wages. Regular...
by Audit Analyst | Jan 1, 2026 | Employees State Insurance Corporation
Basis for Calculation The ESIC amount is calculated on the basis of gross monthly wages. Wages include basic pay, dearness allowance, and other regular allowances. Irregular components like annual bonuses or reimbursements are excluded. The total gross wage must not...
by Audit Analyst | Jan 1, 2026 | Employees State Insurance Corporation
Legal Requirement for Employee Share The employee’s share in ESIC is legally mandatory under the ESIC Act. It applies to all employees earning up to the prescribed wage ceiling. The contribution rate is fixed at 0.75% of gross wages. It is automatically deducted from...
