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ESIC Compliance9 min read

ESIC Monthly Return Filing — Half-Yearly Contribution Statement Due October 2026

7 October 2026Source: ESIC India

Official Source

ESIC India

The Employees' State Insurance Corporation (ESIC) has issued reminders to all covered employers to file the half-yearly contribution statement and ensure monthly challans are deposited within the prescribed timeline. ESIC enforcement teams are conducting compliance audits across industries.

Monthly ESIC Filing Due Dates

Half-Yearly Return (Form-5): Two submissions per year:

  • ▸Contribution payment: By the 21st of the following month
  • ▸For February contributions: By March 21
  • ▸There is no separate monthly return form; contributions are deposited via online challan
  • ▸April to September contributions: Return by November 11
  • ▸October to March contributions: Return by May 11

ESIC Challan Generation Process

  • ▸Log into ESIC employer portal: esic.gov.in
  • ▸Navigate to "Online Services" → "Generate Challan"
  • ▸Enter contribution details for each employee (wages, contributions)
  • ▸System auto-calculates employer (3.25%) and employee (0.75%) contribution
  • ▸Generate e-challan and pay via net banking or payment gateway
  • ▸Download payment receipt for records

Penalties for Non-Compliance

  • ▸Late payment of contribution: Damages at 12% per annum (simple interest)
  • ▸Default in payment after demand: Recovery as arrears of land revenue
  • ▸Failure to register: Prosecution with fine up to ₹25,000 and imprisonment up to 3 years
  • ▸Obstruction of inspector: Fine up to ₹2,000

Recent ESIC Initiatives

Pehchaan Portal: Biometric verification for insured persons at ESI hospitals — reduces fraud and ensures genuine beneficiaries receive benefits
Aadhaar Seeding: All IP numbers must be linked with Aadhaar for seamless benefit disbursement
Online Accident Intimation: Accidents must be reported online within 24 hours at esic.gov.in
ESI App: Available for checking contribution status, ESI card download, and benefit claims

Action Required for Employers

  • ▸Ensure all employees are registered on ESIC portal within 10 days of joining
  • ▸Aadhaar-seed all IP numbers on the ESIC portal
  • ▸Deposit monthly challans by the 21st without fail
  • ▸File half-yearly returns within prescribed dates
  • ▸Maintain Form-7 (Register of Employees) and Form-16 (Register of accidents) physically

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ESIC Monthly Return Filing — Half-Yearly Contribution Statement Due October 2026 | Compliance News — Biswa Corporate Solutions | Biswa Corporate Solutions