The Employees' State Insurance Act, 1948

EMPLOYEES’ STATE INSURANCEACT, 1948 & the SCHEME

OVERVIEW<HOME>

ESI ACT

Applicability of the Act & Scheme

Is extended in area-wise to factories using power and employing 10 or more persons

and to non-power using manufacturing units and establish-ments

employing 20 or more person upto Rs.7500/-

per month w.e.f. 1.4.2004. It has also been extend-ed upon

shops, hotels, restaurants, roads motor transport

undertakings, equip-ment maintenance

staff in the hospitals.

Coverage of employees

Drawing wagesUpto Rs.10000/- per Month engaged either directly or through contractor.

Rate of Contribution of the wages

Employers’ 4.75%Employees’ 1.75%

Manner and Time Limit for making Payment of contribution

The total amount of contribution (employee’s share and employer’s share) is to be deposited with the authorised 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 CONTRIBUTIONSRegisters/files to be maintained by the employers

To be deemed as wages

Basic payDearness allowanceHouse rent allowanceCity compensatory allowanceOvertime wages (but not to be taken into account for determining the coverage of an employee)Payment for day of restProduction incentiveBonus other than statutory bonusNight shift allowanceHeat, Gas & Dust allowancePayment for unsubstituted holidaysMeal/food allowanceSuspension allowanceLay off compensationChildren education allowance (not being reimbursement for actual tuition fee)

NOT to be deemed as wages

Contribution paid by kthe employer to any pension/provident fund or under ESI Act.Sum paid to defray special expenses entailed by the nature of employment – Daily allowance paid for the period spent on tour.Gratuity payable on discharge.Pay in lieu of notice of retrenchment compensationBenefits paid under the ESI Scheme.Encashment of leavePayment of Inam which does not form part of the terms of employment.Washing allowance for liveryConveyance Amount towards reimbursement for duty related journey

Contribution period

1st April to 30th September.

1st October to 31st 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.

To be deemed as wages

Basic payDearness allowanceHouse rent allowanceCity compensatory allowanceOvertime wages (but not to be taken into account for determining the coverage of an employee)Payment for day of restProduction incentiveBonus other than statutory bonusNight shift allowanceHeat, Gas & Dust allowancePayment for unsubstituted holidaysMeal/food allowanceSuspension allowanceLay off compensationChildren education allowance (not being reimbursement for actual tuition fee)

NOT to be deemed as wages

Contribution paid by kthe employer to any pension/provident fund or under ESI Act.Sum paid to defray special expenses entailed by the nature of employment – Daily allowance paid for the period spent on tour.Gratuity payable on discharge.Pay in lieu of notice of retrenchment compensationBenefits paid under the ESI Scheme.Encashment of leavePayment of Inam which does not form part of the terms of employment.Washing allowance for liveryConveyance Amount towards reimbursement for duty related journey

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.

EMPLOYEES’ STATE INSURANCEACT, 1948 & the SCHEME

OVERVIEWCompiled by Shweta Swarnkar

Rate of Contribution of the wages

Employers’ 4.75%Employees’ 1.75%

THE ESI SCHEME TODAY

No. of implemented Centres677No. of Employers covered2.38 lacsNo. of Insured Persons85 lacsNo. of Beneficiaries330 lacsNo. of Regional Offices/SRO’s26No. of ESI Hospitals/Annexes183No. of ESI Dispensaries1453No. of Panel Clinics 2950

Manner and Time Limit for making Payment of contribution

The total amount of contribution (employee’s share and employer’s share) is to be deposited with the authorised 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.

BenefitsTo the employees under the Act

Medical, sickness, extended sickness for certain diseases, enhanced sickness, dependents maternity, besides funeral expenses, rehabilitation allowance, medical benefit to insured person and his or her spouse.

Contribution period

1st April to 30th September.

1st October to 31st March

Contribution periodIf the person joined insurance employment for the first time, say on 5th January, his first contribution period will be from 5th January to 31st March and his corresponding first benefit will be from 5th October to 31st December.

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.

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.

VARIOUS FORMS RELATED TO E.S.I.Compiled by Shweta Swarnkar

S.No Description Of the Form Relevant Clause Schedule Of Submission/ Maintenance

1 Declaration Form Regulation 11 & 12

2 Family Declaration Form Regulation 15-A

3 Regulation 15-B

4 Return of declaration forms Regulation 14

5 Identity Card Regulation 17

6 Family Identity Card Regulation 95-A

7 Regulation 26

8 Register Of Employees Regulation 32

9 First Certificate Regulation 57 & 89-B

10 Final Certificate Regulation 58 & 89-B

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FORM TYPE &

NO.

Form I to be filled in by the employee with his signature or thumb impression and submit it to the employer

Form I-Ato be filled in by the employee and submitted back to the employer , who shall forward the same to the appropriate office within 10 days from the date of submission by the employee

Form I-B Changes in family declaration form

to be submitted by the insured person to the employer within 15 days of such changes occurring and the employer in turn would forward the same to the appropriate office within 10 days of receipt.

Form 3 to be sent by the employer to the appropriate office within 10 days of receipt of the filled up forms

Form 4

to be issued by the appropriate office in respect of all insured employees, and send the same to the employer, who shall issue the same to the concerned employee after obtaining the signature in the card

Form 4-A to be arranged by the appropriate office and necessary family particulars added in Form 4

Form 6 ESIC-Return of Contributions

to be sent by the employer in quadruplicate alongwith receipt copies of challans to the appropriate office within 42 days of termination of related contribution period; within 21 days of permanent closure of the factory; within 7 days of the date of receipt of requisition from the appropriate office

Form 7 to be maintained by the employer in respect of every employee of his factory or establishment

Form 8this medical certificate is to be issued by the insurance medical officer during the first examination in respect of a spell of sickness or a spell of temporary disablement

Form 9to be issued by the insurance meddical officer, when he feels that not later than 3 days of the date of examination(other than a first certificate) the insured employee would be fit to resume duties

11 Intermediate Certificate Regulation 59 & 89-B

12 Regulation 61 & 89-B

13 Regulation 63

14 Regulation 89-B

15 Regulation 63 & 89-B

16 Regulation 89-B

17 Regulation 63

18 Regulation 89-B

19 Accident Book Regulation 66

20 Regulation 68

Form 10to be submitted by the insured person within 7 days (commencing from the date of first certificate) in cases wherein the final certificate is not issued within 7 days of issue of first certificate

Form 11 Special Intermediate Certificate

to be furnished by the insured person in cases wherein the insurance medical officer feels that temporary disablement has continued for not less than 28 days and such disablement is likely to continue for a longer period

Form 12 Sickness or Temporary Disablement Benefit

to be submitted by the insured person desirous of claiming sickness or temporary disablement benefit to the appropriate local office by post or otherwise alongwith appropriate medical certificates

Form 12-A Maternity Benefit for sickness

to be submitted by every insured woman claiming maternity benefit in case of sickness arising out of pregnancy, confinement, premature birth of child or miscarriage to the local appropriate office by post or otherwise

Form 13

Sickness or Temporary Disablement Benefit or Maternity Benefit for sickness

to be submitted by the insured person or insured woman desirous of claiming sickness or temporary disablement benefit to the appropriate local office by post or otherwise alongwith appropriate medical certificates

Form 13-A Maternity Benefit for sickness

to be submitted by every insured woman claiming maternity benefit in case of sickness arising out of pregnancy, confinement, premature birth of child or miscarriage to the local appropriate office by post or otherwise

Form 14

Sickness or Temporary Disablement Benefit or Maternity Benefit for sickness

to be submitted by the insured person or insured woman desirous of claiming sickness or temporary disablement benefit to the appropriate local office by post or otherwise alongwith appropriate medical certificates

Form 14-A Maternity Benefit for sickness

to be submitted by every insured woman claiming maternity benefit in case of sickness arising out of pregnancy, confinement, premature birth of child or miscarriage to the local appropriate office by post or otherwise

Form 15To be maintained by the employer in which appropriate particulars of any accident causing personal injury to an insured person may be entered and preserved every such book for a period of five years.

Form 16 Accident Report from Employer

to be furnished by the employer to the nearest local office and to the nearest insurance medical officer immediately if the injury is serious

21 Regulations 79 & 95-C

22 Regulation 80

23 Regulation 83-A

24 Regulation - 87

25 Regulation - 87

26 Regulation - 88

27 Regulation 88 & 89

28 Regulation 88 & 89

29 Regulation 91

30 Regulation 89-A

31 Regulation 76-A

Form 17 Dependant's benefit - Death Certificate

To be issued free of charge by the Insurance Medical Officer attending the disabled person at the time of his death

Form 18 Dependant's benefit - Claim Form

To be submitted by the dependant or dependants concerned or by the legal representative of the insured member with all supporting documents to the appropriate local office by post or otherwise

Form 18-ADependant's Benefit - Claim Form for periodical Payments

To be submitted by the dependant whose claim for dependant's benefit is admitted, to the local appropriate office except in the case of first and final payments

Form 19 Maternity Benefit - Notice of Pregnancy

To be submitted by an insured woman before confinement to the local appropriate office

Form 20 Maternity Benefit - Certificate of Pregnancy

To be submitted by an insured woman before confinement to the local appropriate office

Form 21Maternity Benefit - Certificate of Expected Confinement

To be submitted by every insured woman claiming maternity benefit before confinement not earlier than 15 days before the expected date of confinement

Form 22 Maternity Benefit - Claim Form

To be submitted by every insured woman to the local appropriate officestating therein the date on which she ceases to work for remuneration and if the insured woman is claiming maternity benefit for miscarriage the claim form ought to be submitted within 30 days of the date of miscarriage.

Form 23Maternity Benefit - Certificate of Confinement or Miscarriage

To be submitted by every insured womanwothin 30 days of the date on which her confinement takes place to the local appropriate office

Form 24 Maternity Benefit - Notice Of Work

To be furnished by an insured woman who has claimed maternity benefit, if she does work for remuneration on any day during the period for which maternity benefit would be payable to her.

Form 24-A & 24-B

Maternity Benefit after the death of an insured woman leaving behind the child / Maternity Benefit- Death Certificate

To be submitted by the nominee or legal representative of the insured woman to the local appropriate office, a claim for maternity benefit within 30 days of the death of the insured woman, together with a death certificate in 24-B

Form 25 Claim for Permanent Disablement Benefit

To be submitted by an insured person declared as permanently disabled by a Medical Board to the local appropriate office by post or otherwise

32 Regulation 95-E

33 Regulation 107

34 Regulation 107-A

35 Abstention Verification Regulation 52-A

36 Abstention Verification Regulation 52-A

Form 25-A Funeral Expenses Claim Form

To be submitted by the claimant entitled, to the local appropriate office and in case of a minor, by his guardian and the form ought to be submitted with all supporting documents

Form 26 Certificate for permanent disablement benefit

To be submitted by every person whose claim for permanent disablement has been admitted at six monthly intervals, a certificate attested by such authority as may be specified by the director general

Form 27 Declaration & Certificate for Dependant's Benefit

To be submitted by every person whose claim for dependant's benefit has been admitted at six monthly intervals , duly attested by such authority as may be specified by the director general

Form 28

To be furnished by every employer to the appropriate office, such particulars & information in respect of abstention of an insured person from work for which sickness benefit or disablement benefit for temporary disablement have been claimed or paid

Form 28-A

To be furnished by every employer to the appropriate office, such particulars & information in respect of abstention of an insured woman from work for which maternity benefit hass been claimed or paid

VARIOUS FORMS RELATED TO E.S.I.Compiled by Shweta Swarnkar

RemarksSubmitting Authority

ESI CONTRIBUTIONS<HOME>

ESI CONTRIBUTIONS

Prepared by Shweta Swarnkar

DUE DATE:- 21ST OF EVERY MONTH

Monlthly Remittance of Contributions

<HOME> MONTHLY CHALLANS

16th of the Succeeding

month + 5 days of Grace

DUE DATE:- 21ST OF EVERY MONTH

Through SBI/SBH

Prepared by Shweta Swarnkar

MONTHLY CHALLANS

16th of the Succeeding

month + 5 days of Grace

CONTRIBUTION PERIODFINANCIAL YEAR- 1ST APRIL TO 31ST MARCH

1ST CONTRIBUTON PERIOD FILING PERIOD/DUE DATE 2ND CONTRIBUTON PERIOD

1st April to 30th Sept 1ST OCT- 10TH NOV 1st Oct. to 31st March11th NOV

(Within 41 days )

DOCUMENTS WHILE FILING HALF YEARLY RETURNS

Prepared by Shweta Swarnkar

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HALF YEARLY RETURNS

FORM-6 4 MONTHLY CHALLANS

CONTRIBUTION PERIODFINANCIAL YEAR- 1ST APRIL TO 31ST MARCH

2ND CONTRIBUTON PERIOD FILING PERIOD/DUE DATE

1st Oct. to 31st March 1st April-11th May11th MAY

(Within 41 days)

DOCUMENTS WHILE FILING HALF YEARLY RETURNS

Prepared by Shweta Swarnkar

RLY RETURNS

MONTHLY CHALLANS 6

MONTHLY

MONTHLY

HALF YEARLY

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MONTHLY ESI CHALLANS

WITH PAYMENT

FORM 1Declaration

form(Details Of employee)

FORM 3 (For

Females)

(Fill from Form 1)

EMP

LOY

EE

FILLING

INSURANCE NO.&

(T.I.C.) Temporary identity card.

EMP

LOY

ER

FILLING

SUBMITS FILLING

ISSUES

ISSUES

FILLING

WITH PAYMENT

FOR RECORDS

FOR ESIC DEPTT.

FORM 3 (For

Males)

(Fill from Form 1)

FORM 6

(Details Of all Previous Month Contributions

FORM 6

(Details Of all Previous Month Contributions

FORM 6

(Details Of all Previous Month Contributions

FORM 6

(Details Of all Previous Month Contributions

E.S.I. PROCESSING

HALF YEARLY

MONTHLY

HALF YEARLY

Prepared by Shweta Swarnkar

WITH PAYMENT

EMPLOYER

SUBMIT ESI -

CHALLAN (EVERY

MONTH ON OR BEFORE

21ST)FORM 3 (For

Females)

(Fill from Form 1)

ISSUES

SUBMIT (Before 11th NOV /11th MAY)

SUBMIT on or before 21st Every month

WITH PAYMENT

FOR RECORDS

FOR ESIC DEPTT.

ESI Computation

SL.NO GROSS Salary

Total Contribution

1 023456789

10

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Name of Employee

Employee's Contribution

This column is used for

filing up the Name of the Employees

This column is used fro

filing up the Gross salary

of Employees

ESI Computation

Total Contribution

Total0 0

Compiled by Shweta Swarnkar

Employer's Contribution

1.75% of Gross salary

4.75% of Gross salary

E.S.I.C. Challan No. …….. E.S.I.C. Challan No. ……..

EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01 EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01PAY-IN-SLIP FOR CONTRIBUTION PAY-IN-SLIP FOR CONTRIBUTION

STATE BANK OF INDIA STATE BANK OF INDIA

Station :Dundahera, Udyog Vihar, Gurgaon Date 5/3/2023 Station :Dundahera, Udyog Vihar, Gurgaon Date 5/3/2023

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

Employer's Code No : 13 / 24431 / 23 Employer's Code No : 13 / 24431 / 23: MANOJ KUMAR : MANOJ KUMAR

Deposited By Deposited ByUDYOG 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

Received Payment by Cash / Cheque / Draft No. Dated: for Rupees. /- ( Rs. Only ) Received Payment by Cash / Cheque / Draft No. Dated: for Rupees. /- ( Rs. Only )

drawn in in favour of Employee's drawn in in favour of Employee'sState 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

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

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

Name & Address of Factory / Establishment

Name & Address of Factory / Establishment

Original / Duplicate / Triplicate / Quadruplicate

Original / Duplicate / Triplicate / Quadruplicate