The Employees’ State Insurance Corporation (ESIC) administers the
Employees’ State Insurance Act, 1948, a key social security legislation
providing medical care and cash benefits to employees in case of sickness, maternity,
employment injury, and dependent benefits.
Gupta Mertia Associates offers complete ESIC compliance and consultancy
services — from registration to claim settlement — ensuring
100% statutory compliance for employers and seamless benefits for employees.
EMPLOYEES’ STATE INSURANCE ACT, 1948 (Bare Act – PDF)
- Establishments employing 10 or more employees (20 in some states)
- Applicable to shops, factories, hotels, restaurants, cinemas, IT & service sectors
- Employees earning wages up to ₹21,000 per month
- Coverage continues till the end of the contribution period
| Contributor |
Rate |
| Employee |
0.75% |
| Employer |
3.25% |
Contributions are calculated on ESIC wages and must be paid
within the prescribed due dates.
Included for ESIC calculation:
- Basic wages
- Dearness allowance
- Retaining allowance
- City compensatory allowance
- Incentives paid uniformly
Excluded:
- HRA
- Overtime wages
- Annual bonus
- Gratuity
- Reimbursement-based payments
Allowances paid ordinarily, uniformly and universally may be
treated as wages as per judicial interpretations.
- Comprehensive medical care for insured persons & dependents
- Sickness benefit
- Maternity benefit
- Temporary & permanent disablement benefit
- Dependents’ benefit in case of death due to employment injury
- Funeral expenses
- Interest @ 12% p.a. for delayed payment
- Damages up to 25% of arrears
- Prosecution for non-registration or non-payment
- Attachment of bank accounts & recovery proceedings
Registration & Establishment Onboarding
- ESIC Code registration
- Applicability analysis & advisory
- Employee Insurance Number generation
Monthly & Periodic Compliance
- Contribution calculation & challan filing
- Half-yearly returns
- Corrections & revisions
Employee Claims & Benefits
- Sickness, maternity & disablement claims
- Dependents’ benefit assistance
- Follow-up with ESIC authorities
Inspection & Liaison
- Representation during ESIC inspections
- Reply drafting & compliance submissions
- Decades of ESIC compliance experience
- Strong inspection & litigation handling
- Accurate wage structuring & advisory
- Trusted by factories & service establishments
- Single-point ESIC compliance partner
Speak to ESIC Consultant
