ESI for employers
ESI for employers
Employees' State Insurance basics: who is covered, the 0.75% and 3.25% contributions, contribution periods and due dates.
45+ apps, AI in every appISO 27001 · ISO 42001 · DPDP ReadyPrices in INR and USDMSME (Udyam) registered
0.75% + 3.25%Employee and employer, of gross wages
₹21,000Wage limit a month (₹25,000 for persons with disability)
15thPayment due, following month
Who is covered
Units with 10 or more employees in areas notified under ESI must register. Employees earning up to the wage limit are covered for medical care, sickness, maternity and disablement benefits.
How contributions work
- Employee: 0.75% of gross wages; employees on low daily wages are exempt from their share.
- Employer: 3.25% of gross wages.
- Two contribution periods a year: April to September and October to March. An employee covered at the start of a period stays covered for that period.
Every month
- Pay contributions by the 15th of the following month.
- Register new joiners and give them their ESI number.
- Keep accident and attendance records for inspection.
Free tools for this
Do it in USR One. USR HRMS runs leave and attendance, and USR Payroll (add-on, India, by invitation) handles PF, ESI, PT, LWF and TDS on salary on the same employee record. Payroll software · USR HRMS