The Employees' State Insurance Act, 1948 provides coverage for employees earning wages up to Rs. 10,000 per month. Employers must pay a contribution of 4.75% of wages and employees must pay 1.75%. Contributions are to be deposited with authorized banks by the 21st of each month for the previous calendar month. The Act extends coverage to factories using power with 10+ employees, non-power factories with 20+ employees, and certain other establishments. It provides medical, sickness, maternity, and other benefits to insured employees and dependents. Penalties are prescribed for non-compliance ranging from fines to imprisonment.

1. The Employees' State Insurance Act, 1948

2. EMPLOYEES’ STATE INSURANCE
<HOME> ACT, 1948 & the SCHEME
OVERVIEW
ESI ACT
Applicability of the Act Coverage Rate of Contribution
& Scheme of the wages
of employees
Is extended in area-wise
to factories using power Employers’ 4.75%
Drawing wages
and employing 10 or more
Upto Rs.10000/- Employees’ 1.75%
persons and to non-power
using manufacturing units per Month engaged
and establish-ments either directly or
employing 20 or more through contractor.
person upto Rs.7500/- per
month w.e.f. 1.4.2004. It
has also been extend-ed Manner and Time Limit
upon shops, hotels, for making Payment of contribution
restaurants, roads motor
transport undertakings, The total amount of contribution (employee’s share and
equip-ment maintenance employer’s share) is to be deposited with the authorised
staff in the hospitals. bank through a challan in the prescribed form in
quadruplicate on ore before 21st of month following the
calendar month in which the wages fall due.
WAGES FOR ESI CONTRIBUTIONS Contribution
Registers/files to be maintained by the employers period
To be deemed as wages NOT to be deemed as wages
1st April to 30th
•Basic pay •Contribution paid by kthe September.
•Dearness allowance employer to any pension/provident
•House rent allowance fund or under ESI Act.
•City compensatory allowance •Sum paid to defray special 1st October to 31st
•Overtime wages (but not to be expenses entailed by the nature of March
taken into account for determining employment – Daily allowance paid
the coverage of an employee) for the period spent on tour.
•Payment for day of rest •Gratuity payable on discharge.
•Production incentive •Pay in lieu of notice of
•Bonus other than statutory bonus retrenchment compensation Penalties
•Night shift allowance •Benefits paid under the ESI
•Heat, Gas & Dust allowance Scheme. Different punishment have been
•Payment for unsubstituted holidays •Encashment of leave types of offences in terms of Se
•Meal/food allowance •Payment of Inam which does not imprisonment and fine Rs.5000)
•Suspension allowance form part of the terms of imprisonment and fine), and 85
•Lay off compensation employment. imprisonment and not less to 2
•Children education allowance (not •Washing allowance for livery ESI Act, which are self explanat
being reimbursement for actual •Conveyance Amount towards provisions, action also can be ta
tuition fee) reimbursement for duty related the IPC in cases where an empl
journey from the wages of his employee
same to the corporation which a
of trust.

3. imprisonment and not less to 2
•Children education allowance (not •Washing allowance for livery ESI Act, which are self explanat
being reimbursement for actual •Conveyance Amount towards provisions, action also can be ta
tuition fee) reimbursement for duty related the IPC in cases where an empl
journey from the wages of his employee
same to the corporation which a
of trust.

4. E INSURANCE
he SCHEME
W
Compiled by Shweta Swarnkar
Contribution
THE ESI SCHEME TODAY
wages
No. of implemented Centres677
rs’ 4.75% No. of Employers covered2.38 lacs
es’ 1.75% No. of Insured Persons85 lacs
No. of Beneficiaries330 lacs
No. of Regional Offices/SRO’s26
No. of ESI Hospitals/Annexes183
No. of ESI Dispensaries1453
No. of Panel Clinics 2950
Benefits
ee’s share and To the employees under the Act
the authorised
form in Medical, sickness, extended sickness for
h following the certain diseases, enhanced sickness,
ue. dependents maternity, besides funeral
expenses, rehabilitation allowance,
medical benefit to insured person and his
or her spouse.
Contribution Contribution period
period If the person joined insurance
employment for the first time,
say on 5th January, his first
1st April to 30th
contribution period will be
September.
from 5th January to 31st
March and his corresponding
first benefit will be from 5th
1st October to 31st
October to 31st December.
March
Penalties
Different punishment have been prescribed for different
types of offences in terms of Section 85: (I) (six months
imprisonment and fine Rs.5000), (ii) (one year
imprisonment and fine), and 85-A: (five years
imprisonment and not less to 2 years) and 85-C(2) of the
ESI Act, which are self explanatory. Besides these
provisions, action also can be taken under section 406 of
the IPC in cases where an employer deducts contributions
from the wages of his employees but does not pay the
same to the corporation which amounts to criminal breach
of trust.

5. imprisonment and not less to 2 years) and 85-C(2) of the
ESI Act, which are self explanatory. Besides these
provisions, action also can be taken under section 406 of
the IPC in cases where an employer deducts contributions
from the wages of his employees but does not pay the
same to the corporation which amounts to criminal breach
of trust.

6. VARIOUS FORMS RELATED TO E.S.I.
<HOME>
Compiled by Shweta Swarn
FORM
S.No TYPE & Description Of the Form Relevant Clause Schedule Of Submission/ Maintenance
NO.
to be filled in by the employee with his signature or thumb impression
1 Form I Declaration Form Regulation 11 & 12
and submit it to the employer
to be filled in by the employee and submitted back to the employer ,
2 Form I-A Family Declaration Form Regulation 15-A who shall forward the same to the appropriate office within 10 days
from the date of submission by the employee
to be submitted by the insured person to the employer within 15 days
Changes in family
3 Form I-B Regulation 15-B of such changes occurring and the employer in turn would forward
declaration form
the same to the appropriate office within 10 days of receipt.
to be sent by the employer to the appropriate office within 10 days of
4 Form 3 Return of declaration forms Regulation 14
receipt of the filled up forms
to be issued by the appropriate office in respect of all insured
employees, and send the same to the employer, who shall issue the
5 Form 4 Identity Card Regulation 17
same to the concerned employee after obtaining the signature in the
card
to be arranged by the appropriate office and necessary family
6 Form 4-A Family Identity Card Regulation 95-A
particulars added in Form 4
to be sent by the employer in quadruplicate alongwith receipt copies
of challans to the appropriate office within 42 days of termination of
ESIC-Return of
7 Form 6 Regulation 26 related contribution period; within 21 days of permanent closure of
Contributions
the factory; within 7 days of the date of receipt of requisition from the
appropriate office
to be maintained by the employer in respect of every employee of his
8 Form 7 Register Of Employees Regulation 32
factory or establishment
this medical certificate is to be issued by the insurance medical officer
9 Form 8 First Certificate Regulation 57 & 89-B during the first examination in respect of a spell of sickness or a spell
of temporary disablement
to be issued by the insurance meddical officer, when he feels that not
10 Form 9 Final Certificate Regulation 58 & 89-B later than 3 days of the date of examination(other than a first
certificate) the insured employee would be fit to resume duties
to be submitted by the insured person within 7 days (commencing
11 Form 10 Intermediate Certificate Regulation 59 & 89-B from the date of first certificate) in cases wherein the final certificate
is not issued within 7 days of issue of first certificate

7. to be furnished by the insured person in cases wherein the insurance
Special Intermediate medical officer feels that temporary disablement has continued for not
12 Form 11 Regulation 61 & 89-B
Certificate less than 28 days and such disablement is likely to continue for a
longer period
to be submitted by the insured person desirous of claiming sickness or
Sickness or Temporary
13 Form 12 Regulation 63 temporary disablement benefit to the appropriate local office by post
Disablement Benefit
or otherwise alongwith appropriate medical certificates
to be submitted by every insured woman claiming maternity benefit
Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature
14 Form 12-A Regulation 89-B
sickness birth of child or miscarriage to the local appropriate office by post or
otherwise
Sickness or Temporary to be submitted by the insured person or insured woman desirous of
Disablement Benefit or claiming sickness or temporary disablement benefit to the appropriate
15 Form 13 Regulation 63 & 89-B
Maternity Benefit for local office by post or otherwise alongwith appropriate medical
sickness certificates
to be submitted by every insured woman claiming maternity benefit
Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature
16 Form 13-A Regulation 89-B
sickness birth of child or miscarriage to the local appropriate office by post or
otherwise
Sickness or Temporary to be submitted by the insured person or insured woman desirous of
Disablement Benefit or claiming sickness or temporary disablement benefit to the appropriate
17 Form 14 Regulation 63
Maternity Benefit for local office by post or otherwise alongwith appropriate medical
sickness certificates
to be submitted by every insured woman claiming maternity benefit
Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature
18 Form 14-A Regulation 89-B
sickness birth of child or miscarriage to the local appropriate office by post or
otherwise
To be maintained by the employer in which appropriate particulars of
19 Form 15 Accident Book Regulation 66 any accident causing personal injury to an insured person may be
entered and preserved every such book for a period of five years.
Accident Report from to be furnished by the employer to the nearest local office and to the
20 Form 16 Regulation 68
Employer nearest insurance medical officer immediately if the injury is serious
Dependant's benefit - Death To be issued free of charge by the Insurance Medical Officer
21 Form 17 Regulations 79 & 95-C
Certificate attending the disabled person at the time of his death
To be submitted by the dependant or dependants concerned or by the
Dependant's benefit - Claim
22 Form 18 Regulation 80 legal representative of the insured member with all supporting
Form
documents to the appropriate local office by post or otherwise
Dependant's Benefit - Claim To be submitted by the dependant whose claim for dependant's
23 Form 18-A Form for periodical Regulation 83-A benefit is admitted, to the local appropriate office except in the case
Payments of first and final payments
Maternity Benefit - Notice To be submitted by an insured woman before confinement to the local
24 Form 19 Regulation - 87
of Pregnancy appropriate office

8. Maternity Benefit - To be submitted by an insured woman before confinement to the local
25 Form 20 Regulation - 87
Certificate of Pregnancy appropriate office
Maternity Benefit - To be submitted by every insured woman claiming maternity benefit
26 Form 21 Certificate of Expected Regulation - 88 before confinement not earlier than 15 days before the expected date
Confinement of confinement
To be submitted by every insured woman to the local appropriate
officestating therein the date on which she ceases to work for
Maternity Benefit - Claim
27 Form 22 Regulation 88 & 89 remuneration and if the insured woman is claiming maternity benefit
Form
for miscarriage the claim form ought to be submitted within 30 days
of the date of miscarriage.
Maternity Benefit -
To be submitted by every insured womanwothin 30 days of the date
28 Form 23 Certificate of Confinement Regulation 88 & 89
on which her confinement takes place to the local appropriate office
or Miscarriage
To be furnished by an insured woman who has claimed maternity
Maternity Benefit - Notice
29 Form 24 Regulation 91 benefit, if she does work for remuneration on any day during the
Of Work
period for which maternity benefit would be payable to her.
Maternity Benefit after the
To be submitted by the nominee or legal representative of the insured
death of an insured woman
woman to the local appropriate office, a claim for maternity benefit
30 Form 24-A & leaving behind the child /
24-B Regulation 89-A
within 30 days of the death of the insured woman, together with a
Maternity Benefit- Death
death certificate in 24-B
Certificate
To be submitted by an insured person declared as permanently
Claim for Permanent
31 Form 25 Regulation 76-A disabled by a Medical Board to the local appropriate office by post or
Disablement Benefit
otherwise
To be submitted by the claimant entitled, to the local appropriate
Funeral Expenses Claim
32 Form 25-A Regulation 95-E office and in case of a minor, by his guardian and the form ought to
Form
be submitted with all supporting documents
To be submitted by every person whose claim for permanent
Certificate for permanent
33 Form 26 Regulation 107 disablement has been admitted at six monthly intervals, a certificate
disablement benefit
attested by such authority as may be specified by the director general
To be submitted by every person whose claim for dependant's benefit
Declaration & Certificate for
34 Form 27 Regulation 107-A has been admitted at six monthly intervals , duly attested by such
Dependant's Benefit
authority as may be specified by the director general
To be furnished by every employer to the appropriate office, such
particulars & information in respect of abstention of an insured
35 Form 28 Abstention Verification Regulation 52-A
person from work for which sickness benefit or disablement benefit
for temporary disablement have been claimed or paid
To be furnished by every employer to the appropriate office, such
particulars & information in respect of abstention of an insured
36 Form 28-A Abstention Verification Regulation 52-A
woman from work for which maternity benefit hass been claimed or
paid

9. MS RELATED TO E.S.I.
Compiled by Shweta Swarnkar
Submitting
Remarks
Authority

12. ESI CONTRIBUTIONS
<HOME>

13. UTIONS
Prepared by Shweta Swarnkar

14. <HOME>
MONTHLY CHALLANS
DUE DATE:- 21ST OF EVERY MONTH
Monlthly Remittance of Contributions
16th of
Succeeding
+ 5 days o

15. HALLANS
EVERY MONTH
16th of the
Succeeding month
+ 5 days of Grace
Through SBI/SBH
Prepared by Shweta Swarnkar

16. <HOME>
HALF YEARLY RETURNS
CONTRIBUTION PERIOD
FINANCIAL YEAR- 1ST APRIL TO 31ST MARCH
1ST CONTRIBUTON PERIOD FILING PERIOD/DUE DATE 2ND CONTRIBUTON PERIOD
1st April to 30th Sept 1st Oct. to 31st March
1ST OCT- 10TH NOV
11th NOV
(Within 41 days )
DOCUMENTS WHILE FILING HALF YEARLY RETURNS
4
FORM-6 MONTHLY
CHALLANS
Prepared by S

17. TURNS
RIOD
TO 31ST MARCH
CONTRIBUTON PERIOD FILING PERIOD/DUE DATE
1st Oct. to 31st March 1st April-11th May
11th MAY
(Within 41 days)
YEARLY RETURNS
6
MONTHLY
CHALLANS
Prepared by Shweta Swarnkar

18. <HOME>
WITH PAYMENT
WITH PAYMENT
MONTHLY
E.S.I.
PROCESSING FILLING
FOR RECORDS
FOR ESIC DEPTT.
EMPLOYER MONTHLY ESI CHALLANS
FORM 1 FORM 3 FORM 3
Declaration
MONTHLY
EMPLOYEE
FILLING
(For Males) (For
form SUBMIT
S
FILLING Females)
(Details Of (Fill from
employee) Form 1) (Fill from
Form 1)
ISSUES INSURANCE NO.
&
(T.I.C.) Temporary
identity card.
HALF YEARLY FORM 6
FORM 6
FILLING
(DetailsFORM 6
Of all
(DetailsFORM 6
Of all
Previous Month
(Details Of all
Previous Month
Contributions
Contributions Of all
(Details
Previous Month
Previous Month
Contributions
Contributions

19. WITH PAYMENT
WITH PAYMENT
FOR RECORDS
EMPLOYER
FOR ESIC DEPTT.
HALF YEARLY
ESI -
CHALLAN
(EVERY
SUBMIT
MONTH ON
OR BEFORE
FORM 3 21ST)
(For
Females)
SUBMIT on or before 21st Every month
(Fill from MONTHLY
Form 1)
ISSUES
HALF YEARLY
SUBMIT (Before 11th NOV /11th
MAY)
Prepared by Shweta Swarnkar

20. <HOME>
ESI Computation
This column
is used fro Total Contribution
filing up the
Gross salary Name of Employee's
of SL.NO Employee GROSS Salary Contribution
Employees 1 0
2
3
4
5
This column 6
is used for
filing up the 7
Name of the 8
Employees 9
10

21. putation
Total Contribution
Employer's
Contribution Total 4.75% of Gross
0 0 salary
1.75% of Gross
salary
Compiled by Shweta Swarnkar

22. Original / Duplicate / Original / Duplicate /
Triplicate / Quadruplicate E.S.I.C. Challan No. …….. Triplicate / Quadruplicate E.S.I.C. Challan No. ……..
EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01 EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01
PAY-IN-SLIP FOR CONTRIBUTION PAY-IN-SLIP FOR CONTRIBUTION
STATE BANK OF INDIA STATE BANK OF INDIA
Station :Dundahera, Udyog Vihar, Gurgaon Date 12/29/2009 Station :Dundahera, Udyog Vihar, Gurgaon Date 12/29/2009
Particulars of Cash / Cheque Rs. P. Particulars of Cash / Cheque Rs. P.
Cheque No. /- Cheque No. /-
TOTAL /- TOTAL /-
Paid into the credit of the employee's State Insurance Fund A/c No.01 Rs. /- Paid into the credit of the employee's State Insurance Fund A/c No.01 Rs. /-
Rupees: Rs. Only Rupees: Rs. Only
in Cash / by Cheque (on realisation) for Payment of Contribution as per details given below under in Cash / by Cheque (on realisation) for Payment of Contribution as per details given below under
the Employee's State Insurance Act,1948 for the Month of :AUGUST ' 2004 the Employee's State Insurance Act,1948 for the Month of :AUGUST ' 2004
Employer's Code No : 13 / 24431 / 23 Employer's Code No : 13 / 24431 / 23
Name & Address of Factory / : MANOJ KUMAR Name & Address of Factory / : MANOJ KUMAR
Establishment Deposited By Establishment Deposited By
UDYOG VIHAR, GURAON - 122016 UDYOG VIHAR, GURAON - 122016
No. of Employee's : No. of Employee's :
Total Wages : /- Total Wages : /-
Employee's Contribution Rs. Employee's Contribution Rs.
Employer's Contribution Rs. Employer's Contribution Rs.
Total Contribution Rs. Total Contribution Rs.
(For use in Bank) (To be filled by depositor) (For use in Bank) (To be filled by depositor)
ACKNOWLEDGEMENT ACKNOWLEDGEMENT
Err:502 Err:502
drawn in in favour of Employee's drawn in in favour of Employee's
State Insurance Fund Account No.01 Sl. No. in Bank's Scroll ……… State Insurance Fund Account No.01 Sl. No. in Bank's Scroll ………
Authorised Signatory Authorised Signatory
Dated: ………………… of the receiving Bank Dated: ………………… of the receiving Bank