Filing NIL Returns for ESIC: Do Regional Offices Need a Sub-Code? Seeking Clarity

Dear All,

Is there any Gazette notification for filing NIL returns even though there are no employees covered under ESIC under the S&E Act? Our corporate office is in Noida, and they have ESIC coverage for their employees as they have a factory there. Does the regional office in Bangalore need to obtain a sub-code and file NIL returns? Please share the information.

Thanks,

Abdul Wahab

Handling NIL Challans and Returns of Contribution

1. When your unit does not have any coverable/covered employees, the issue of preparing a NIL challan does not arise. However, to be on the safe side, you can inform the appropriate Social Security Officer, Branch Office Manager, as well as the Regional Office/Divisional Office of ESIC to which your unit is attached that currently, your unit has no coverable/covered employees, and therefore, there are no contributions to be made.

2. Regarding the submission of the Return of Contribution, the procedure has now been changed to online submission. Therefore, you can discuss this matter with the Branch Office Manager on how to file a NIL Return of Contribution. Alternatively, you can also follow the actions mentioned in paragraph 1 above.

Why NIL Return for ESIC?

a) If there is no return, how will ESIC verify the accuracy of statements?

b) If an employee undergoes demotion or receives a "less salary" punishment for a certain period and falls under the purview of the ESIC ceiling during that time, how should ESIC be notified?

To file a Nil return:
When submitting an online return, enter NIL days and NIL salary for the respective employee and add the remark "Crossed wage limit." The portal will tally the number of employees but show the contribution amount as '0'. Make similar entries for all employees who exceed 21,000/- for transparency.

For a paid challan:
Follow the procedure outlined by Mr. Udaya. Alternatively, contact the nearest/respective SSO (Inspector) and request the online copy of the C6 register from the disputed period until the present. This will provide you with the challan number, creation date, and paid date. On the last page, you will find details of miscellaneous challan or defaulted challan information.

Alternatively, you can present proof of your bank details to the relevant authority.

Frankly, there is no NIL return, gazette notification, or any rule. It is actually a return with a NIL amount.