ESI Inspection: What Documents Do You Need and How Are Contributions Calculated?

What are the necessary documents to attend ESI inspection?

Then, what are the things such as labor charges, remuneration, and other components on which the employer has to pay ESI contribution?

The employer is expected to pay ESI on all labour-involved payments. Therefore, the ESI Inspector will verify the cash/Day Book, cash vouchers, and relevant records connected with employee engagements. He will be very keen to inspect the "Repairs and Maintenance Account" in the Ledger because this account shows the maximum payments by way of daily wages. These are added up and treated as "Omitted Wages," which means wages on which ESI has been omitted.

In addition to the cash Book, Ledger, and vouchers, you have to show attendance/Muster rolls, Wages Register, details of overtime payments if any made separately, challans of ESI payments, ESI contribution register, Accident reports file, and Accident Book, Half-yearly return of contributions, and visit book.

Regards, Madhu.T.K

Madhu.T.K

Can we calculate PF and ESI late contribution payment charges/penalties? Where can it be written on the website? Is it on the employer login page? I need to know separately for PF late contributions submitted and ESI late contributions submitted.