File monthly ESIC contributions and half-yearly returns without errors or penalties. Regikart's CA and CS team manages your end-to-end ESIC compliance - from contribution challan to Form 5 and Form 6 - starting at Rs 999 per month.
Last updated
26 May 2026
ESIC at a glance
Two compliances, one team
15th
Monthly contribution due date
4%
Total ESIC rate (3.25% + 0.75%)
Rs 21,000
Gross wage ceiling
Rs 999
Starting fee per month
Reference card
ESIC return at a glance
| Governing Act | Employees' State Insurance Act, 1948 (Sections 38, 39, 40, 44) |
| Applicable To | Establishments with 10+ employees; coverage for those earning up to Rs 21,000 gross per month (Rs 25,000 for persons with disability) |
| Monthly Due Date | 15th of the following month (e.g. June salary - deposit by 15 July) |
| Half-Yearly Return | Form 5 - 11 May (Oct-Mar period) and 11 November (Apr-Sep period); 42-day window under Regulation 26 |
| Contribution Rate | Total 4% of gross wages - Employer 3.25%, Employee 0.75% (unchanged since 1 July 2019) |
| Penalty for Delay | Interest at 12% p.a. from day after due date + damages of 5% to 25% of arrears (Regulation 31A) |
| Portal and Authority | ESIC Employer Portal - esic.gov.in - administered by ESIC, Ministry of Labour and Employment |
Operators across logistics, D2C and IT services who shifted ESIC compliance to our payroll desk - and what changed.
We were missing the 15th deadline two months out of three because our HR person did payroll plus 10 other things. Since Regikart took over ESIC, every challan has hit on time. The reconciliation report we get on the 20th tells me exactly what was deducted, what was deposited and which employee files were updated. Worth the fee just for the sleep.
S. Banerjee
Operations Head, Logistics SME, Howrah
45 employees
Got an ESIC inspection notice last quarter. Regikart had the Form 6 register, wage records and all 18 monthly challans organised in two days. The inspector closed the file without a single observation. That alone covered three years of their fees.
R. Mehta
Founder, D2C brand, Pune
22 employees
Switched from an in-house executive to Regikart after we got hit with damages for under-deducting on overtime. Their CA caught two more issues we did not even know existed - contractors not enrolled, and one employee whose wages crossed Rs 21,000 mid-period and we wrongly stopped deducting. Both fixed within the period.
K. Iyer
Finance Manager, IT Services, Gurugram
110 employees
ESIC is one of the few statutory obligations where the penalty for a single missed month can exceed the entire annual filing fee. Four reasons it deserves a specialist.
Once an employee is enrolled, the contribution must reach ESIC by the 15th of the following month - no extensions, no grace period. Interest starts accruing on the 16th.
If your contractor or manpower agency fails to deposit ESIC for workers deployed at your site, the ESIC inspector can recover the entire arrear from you. Regulation 31B is explicit on this.
A missed contribution can disqualify an insured person from medical, sickness, or maternity benefit for the linked benefit period - and that turns into an internal HR escalation fast.
From November 2025, the new Code on Social Security 2020 reshaped the 'wages' definition. Employers calculating ESIC on a narrow basic-only base are now exposed to retrospective demands.
Coverage is establishment-wide once triggered. You cannot enrol some eligible employees and exclude others on the same payroll. Selective enrolment is one of the most commonly cited inspection findings.
Important: Coverage is establishment-wide once triggered. You cannot enrol some eligible employees and exclude others on the same payroll. Selective enrolment is one of the most commonly cited inspection findings.
Two compliances are bundled under "ESIC return" in everyday usage. Treating them as the same thing causes most of the mistakes we see.
Compliance 1
Monthly contribution payment
Compliance 2
Half-yearly return and register
Field-level clarity on Form 5: In current ESIC portal practice, monthly contribution filings substantially populate the data that Form 5 would otherwise capture. Many practitioners treat Form 5 as a recordkeeping step that aligns with monthly filings, not a separate upload. However, the statutory requirement under Regulation 26 has not been repealed. Regikart's approach is to reconcile and prepare a Form 5-format register every half-year and retain it as part of the audit file.
From applicability assessment to inspection-ready vaults - we take the brief once and run every cycle on autopilot.
01
Day 1Verify whether the establishment crosses the 10-employee threshold and identify which employees fall within the Rs 21,000 wage ceiling.
02
Days 2 - 5Register on the ESIC employer portal within 15 days of applicability. The 17-digit employer code issued at registration becomes the user ID for all future filings.
03
Days 5 - 8Add each covered employee via Form 1, capture Aadhaar (mandatory since 2025), family details and dispensary mapping. ESIC issues an IP (Insured Person) number for each.
04
Each cycleApply 3.25% (employer) + 0.75% (employee) on gross wages, not basic. Include overtime, dearness allowance, conveyance and any payment under the wages definition (Section 2(22)).
05
By 15thGenerate the monthly challan on the ESIC employer portal and deposit via net banking by the 15th. Download the paid challan immediately and file it.
06
11 May / 11 NovWithin 42 days of contribution period end, prepare the Return of Contributions in Form 5 format. For 40+ insured persons, a CA certificate is required.
07
MonthlyCross-check monthly contributions deposited against the wage register and Form 6. Identify any under-deduction, missed employee or contractor gap.
08
On demandKeep the wage register, attendance register, monthly challans, Form 6 register and Form 5 returns ready for ESIC inspector inspection on demand.
Need help with any of these steps?
Our CA-led team picks up wherever you are.
Pre-registration, behind on filings, or staring at a notice - first consult is free.
We send a checklist customised to your headcount and industry on engagement. Here is the baseline.
Establishment-level
Employee-level (per insured person)
Monthly filing inputs
Interest, damages, prosecution - the cost stack is large enough that disciplined monthly compliance pays for itself many times over.
| Default | Consequence |
|---|---|
| Late deposit of contribution | Interest at 12% per annum from the day after the due date until payment, under Regulation 31 |
| Continued default beyond 6 months | Additional damages: 5% (delay < 2 months), 10% (2-4 months), 15% (4-6 months), 25% (> 6 months) of arrears, under Regulation 31A |
| Non-payment / fraudulent default | Imprisonment up to 3 years (minimum 6 months) plus fine up to Rs 10,000 under Section 85 |
| Failure to register | Backdated liability from the day applicability was crossed, plus prosecution under Section 85 |
| Failure to produce records during inspection | Prosecution under Section 85(g) - fine up to Rs 4,000 |
| Wrong wage base (basic instead of gross) | Recovery of shortfall + 12% interest + damages, for every month the wrong base was used |
| Contractor non-compliance | Principal employer liable to pay employer + employee share + interest + damages (Section 40) |
Worked example
An establishment with 20 covered employees averaging Rs 18,000 gross wages owes ESIC of Rs 14,400 per month (4% of Rs 3,60,000). If the deposit is delayed by 7 months: interest is approximately Rs 14,400 x 0.12 x 7/12 = Rs 1,008 + damages at 25% on Rs 14,400 = Rs 3,600. Total cost of one late month after 7 months of delay: roughly Rs 5,000 over and above the original contribution. Avoidable with disciplined monthly compliance.
Both are statutory payroll filings on the 15th. Everything else - threshold, rate, wage base, portal - is different.
| Parameter | ESIC return | EPF return |
|---|---|---|
| Governing Act | ESI Act, 1948 | EPF & MP Act, 1952 |
| Trigger threshold | 10 employees | 20 employees |
| Wage ceiling | Rs 21,000 gross per month | Rs 15,000 basic per month (statutory) |
| Employer contribution | 3.25% of gross wages | 12% of basic + DA (8.33% EPS + 3.67% EPF) |
| Employee contribution | 0.75% of gross wages | 12% of basic + DA |
| Monthly due date | 15th of following month | 15th of following month |
| Periodic filing | Form 5 by 11 May and 11 Nov | ECR is monthly; annual return discontinued |
| Portal | esic.gov.in | unifiedportal-emp.epfindia.gov.in |
| Late payment interest | 12% p.a. | 12% p.a. |
| Damages | 5-25% of arrears | 5-25% of arrears (Section 14B) |
All fees are inclusive of professional charges. ESIC contribution amounts pass through directly to your business.
Starter
1 to 25 employees
Rs 999
per month
Growth
Popular26 to 100 employees
Rs 2,499
per month
Enterprise
100+ employees
Custom
quote
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Recurring event | Frequency and date |
|---|---|
| Salary / wage finalisation for the month | Last working day of the month |
| ESIC contribution calculation and challan generation | 1st to 10th of the following month |
| ESIC contribution deposit on portal | By the 15th of the following month (HARD) |
| Form 6 register update (insured persons) | Continuous - update on every joiner, leaver or wage change |
| Half-yearly Form 5 - April to September period | By 11 November |
| Half-yearly Form 5 - October to March period | By 11 May |
| Annual return Form 01-A (Reg 10C) | By 31 January |
| ESIC inspection (if triggered) | Notice-based - 7 to 15 days to prepare |
Most compliance providers send a junior executive to upload your challan. Regikart's ESIC desk is run by qualified CAs and CSs with payroll-statutory specialism.
Every monthly filing reviewed by a qualified professional, not a data entry operator. Deepak Jaiswal (FCA) heads the accounting and payroll compliance team.
Headquartered in Kolkata with operational offices in Delhi, Gurugram and Pune. Local jurisdictional handling for ESIC sub-regional offices.
From 12-person SMEs to 400-person manufacturing units across IT, manufacturing, logistics, retail and healthcare.
Every client gets a digital compliance vault with all monthly challans, Form 6 registers, reconciliation reports and Form 5 half-yearly returns - retrievable in minutes.
Fixed monthly fee, no per-employee top-ups, no surprise charges for half-yearly filings. What you sign is what you pay.
We track principal-employer liability for contract labour, request monthly compliance proof from your contractors and flag gaps before they become your liability.
Each one is avoidable, each one is expensive, and each one shows up in ESIC inspection reports across industries.
'Wages' under Section 2(22) of the ESI Act is broader than basic. It includes overtime, dearness allowance, HRA, conveyance, attendance bonus and any cash remuneration. Calculating on basic alone is the single most common under-deduction surfaced during ESIC inspection - and the correction comes with 12% interest and damages.
Contract workers deployed at your premises are insured persons if they meet the wage ceiling. The principal employer is liable if the contractor fails to enrol them. Verify the contractor's ESIC compliance monthly and retain the proof.
Once an employee is enrolled in ESIC, they continue to be a member for the rest of the contribution period (Apr-Sep or Oct-Mar), even if wages cross Rs 21,000 mid-period. Stopping deductions early creates a shortfall liability.
Each state with a covered establishment needs its own coverage code or a sub-code, depending on ESIC sub-regional jurisdiction. A single registration for pan-India payroll is a common error in growing companies and creates jurisdictional gaps.
Form 6 is the running employer-side register of insured persons under Regulation 32. ESIC inspectors routinely demand it. Many employers rely solely on portal data and have nothing to produce when asked.
| Aspect | Doing it in-house | With Regikart |
|---|---|---|
| Time per month | 8 to 12 hours of HR / accounts time | Zero - we take inputs once, file end-to-end |
| Risk of missed deadline | Medium to high - depends on internal bandwidth | Low - dedicated team with backup coverage |
| Inspection readiness | Files scattered across email, drive, paper | Single digital vault, retrieval in minutes |
| Cost of one late month (20 employees) | Approx Rs 5,000+ in interest and damages | Built into monthly retainer - no surprise |
| CA review of calculations | None unless escalated | Standard - every filing reviewed by FCA-led team |
| Contractor compliance tracking | Usually not done - exposure risk | Monthly verification + documentation |
Still unsure about contribution rates, Form 5 timelines or coverage triggers? Book a free 20-minute consult - a senior CA will assess your current ESIC status and quote scope.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Mandatory for establishments with 20+ employees.
State-wise monthly compliance for PT-applicable states.
End-to-end salary, statutory and reimbursement processing.
Quarterly TDS on salaries - challan to Form 16 issuance.
Need first-time enrolment, multi-state coverage codes, or a Shops & Establishment registration alongside ESIC? See licences & registrations or accounting & payroll for end-to-end payroll outsourcing.
Regikart is a CA and CS firm headquartered in Kolkata with operational offices in Delhi, Gurugram and Pune. We offer end-to-end compliance services covering accounting, GST, income tax, payroll, ROC and MCA, audit, GSTAT litigation, and business registrations. Founded by FCA Deepak Jaiswal, the firm serves over 800 active clients across India with a CA and CS-led service model.
Our payroll and statutory compliance desk, led by CA Deepak Jaiswal, handles ESIC, EPF, professional tax, TDS on salaries and labour welfare compliance for businesses ranging from 12-person startups to 400-person manufacturing units.
Tell us your headcount, current ESIC status, and any open notices. We will tell you exactly what is needed, what it costs, and what risk you are carrying today - within 24 hours.
