ESI: Employees’ State Insurance Act, 1948
Calculations: ESI from Gross
Employee: 1.75%
Employer: 4.75%
Coverage
All employees drawing wages up to Rs.10,000/- per month, engaged either directly or through a contractor.
Regular Activities
1. Time of Joining/At Any Time
- Form 01: Employer Registration Form
- Form 1: Employee should fill out the Declaration form with a postcard-size photograph within 10 days after joining.
- Form 1 A: Family Declaration Form, family details
- Form 1 B: Changes in family declaration form, like family members
- Form 3: Return of Declaration Form (Covering Letter) 3A continuation sheet/card, Employer should fill. Male and female separately
- Form 37: Employer should fill Certificate of Re-Employment/Continuing employment with contribution period begin and end dates.
- Form 105: Employer should fill Certificate of Entitlement.
- Form 72: Employee should fill Application/Form for changes in particulars of insured person, like local office, dispensary/address changes.
- Register 7: Individual computation, with gross salary, days, ESI amount. Information is maintained month-wise.
- Cards: Temporary & Permanent Cards.
Monthly Remittance/Challans
1. Challans every month before the 21st (3 copies/quadruplicate)
2. Submit to Bank
3. Both employer & employee contribution
4. Cheque details.
Half-Year Returns
Contribution period:
- 1st April to 30th September.
- 1st October to 31st March.
***42 days after closing contribution period (before Nov 11th and next before May 12th)
1. Form 7 (Register of Employees)
2. Form 6A: Consolidated Computation Sheet, contains total employees list, their total half-yearly information. Form 6 is the top sheet and 6A is attachments (Statement of Advance Payment of Contributions).
3. In October & April
4. With all paid challans
Need to Maintain
- Muster Roll
- Wage Register
- Inspection Book
- Accident Register
- Cash Books, Vouchers & Ledgers
- Paid Challans, RDF and Declarations
- Returns copies
Forms
- Form 4: Identity Card
- Form 4 A: Family Identity Card
- Form 6: Return of Contributions
- Form 8: First Medical Certificate
- Form 9: Final Medical Certificate
- Form 10: Intermediate Medical Certificate
- Form 11: Special Intermediate Certificate
- Form 12: Sickness or Temporary Disablement Benefit/Claim for Benefit – Form
- Form 12 A: Maternity Benefit for Sickness/Claim for Benefit – Form
- Form 13: Sickness or Temporary Disablement or Maternity Benefit for Sickness/Claim for Benefit – Form
- Form 13 A: Claim for Maternity Benefit for Sickness – Form
- Form 14: Sickness or Temporary Disablement or Maternity Benefit for Sickness/Claim for Benefit - Form
- Form 14A: Claim for Maternity Benefit for Sickness
- Form 15: Accident Book – Form
- Form 16: Employer should fill accident report form, with date of accident, place, time, and submit to ESI local office immediately – 3 Copies (with 2 witnesses) 1-Local office
- Form 17: Death Certificate – Form
- Form 18: Dependants Benefit - Claim Form
- Form 18A: Dependants Benefit/Claim Form for periodical payments – Form
- Form 19: Notice of Pregnancy – Form
- Form 20: Certificate of Pregnancy – Form
- Form 21: Certificate of Expected Confinement – Form
- Form 22: Benefit Claim Form
- Form 23: Certificate of Confinement or Miscarriage
- Form 24: Notice of Taking Up Work – Form
- Form 24 A: Maternity Benefit Claim After The Death Of An Insured Woman Leaving Behind The Child – Form
- Form 24 B: Maternity Benefit Death Certificate – Form
- Form 25: Claim for Permanent Disablement Benefit – Form
- Form 25 A: Funeral Expenses Claim Form
- Form 26: Certificate for Permanent Disablement Benefit – Form
- Form 27: Declaration and Certificate for Dependants’ Benefit - Form
- Form 28: Confirmation of Incapacitation of Employee - Form
- Form 28 A: Confirmation of Incapacitation of Employee - Form
Regards