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, at the time of joining, a declaration form with a postcard-size photograph – due within 10 days after the employee joins.
- 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, their gross salary, days, ESI amount. Information maintained month-wise.
Cards: Temporary & Permanent Cards.
Monthly Remittance/Challans:
1. Challans every month before 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 Oct & 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…need to 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
Source: Employees
From India, Madras
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11Calculations: 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, at the time of joining, a declaration form with a postcard-size photograph – due within 10 days after the employee joins.
- 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, their gross salary, days, ESI amount. Information maintained month-wise.
Cards: Temporary & Permanent Cards.
Monthly Remittance/Challans:
1. Challans every month before 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 Oct & 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…need to 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
Source: Employees
From India, Madras
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ESI Deduction Eligibility Query
Suppose an employee's salary has been reduced during the ESIC contribution period; is he eligible for ESI deduction as per the example given below?
- April 11 wages: ₹16,000/- is not applicable.
- May 11 wages: ₹14,000/- but not applicable due to reduced salary.
Please suggest if you can deduct the ESIC contribution with effect from May 2010.
Regards,
Buddhabhushan Sonawane
[Phone Number Removed For Privacy Reasons]
From India, Mumbai
Acknowledge(0)Amend(0)
Suppose an employee's salary has been reduced during the ESIC contribution period; is he eligible for ESI deduction as per the example given below?
- April 11 wages: ₹16,000/- is not applicable.
- May 11 wages: ₹14,000/- but not applicable due to reduced salary.
Please suggest if you can deduct the ESIC contribution with effect from May 2010.
Regards,
Buddhabhushan Sonawane
[Phone Number Removed For Privacy Reasons]
From India, Mumbai
Acknowledge(0)Amend(0)CiteHR is an AI-augmented HR knowledge and collaboration platform, enabling HR professionals to solve real-world challenges, validate decisions, and stay ahead through collective intelligence and machine-enhanced guidance. Join Our Platform.
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