Sir(s),
The payment of contribution as due and payable under ESI Act can be paid by the employer in their Head Office, which may be located in any of the implemented areas. The only condition, in my opinion, is that the contribution is to be paid Branch -wise by indicating sub-code and the return of the contributions for the contribution period is to be submitted to the appropriate Branch Office or sub Regional Office etc. of ESIC located in such regions where branch offices of factory/establishment are located. In addition, the insurance numbers of the employees working in the branch offices-wise are also to be obtained from the respective branches itself. This is important so that the employees may get ESI benefits as and when needed.
Now, after introduction of online procedure in ESIC offices, the procedure of such payment of contribution as submission of returns etc. must have become more simplified.
I will suggest to the member, who started this subject to kindly contact the appropriate regional office of ESIC where Head Office is located alongwith sub-code numbers of all branches and discuss the issue.