About ESI Returns

Employee State Insurance (ESI) returns are mandatory filings that employers must make to the Employees’ State Insurance Corporation (ESIC) on behalf of their employees. These returns provide a detailed record of employee contributions and employer contributions to the ESI scheme, ensuring transparency and accountability in the management of ESI funds.

Applications for Filing

ESI returns are typically filed electronically using the ESIC’s e-filing portal. The specific return form used depends on the number of employees and the frequency of contributions. Common return forms include:

• Form ECI (Electronic Challan-cum-Return): Used for monthly contributions and filing of challan for payment.
• Form ECI-A: Used for quarterly contributions and filing of challan for payment.
• Form ESI-6A: Used for annual return filing by employers with share capital.
• Form ESI-21A: Used for annual return filing by employers without share capital.

Eligibility

All establishments with employees covered under the Employees’ State Insurance Act, 1948 are required to file ESI returns. This includes establishments with more than 10 employees engaged in various industries, including factories, mines, plantations, commercial establishments, and shops.

Documents Needed

The specific documents required for ESI returns vary depending on the return form and the type of establishment. However, some common documents include:

• Employer’s registration details (ESI registration number)
• Employee details (payroll data, PAN, Aadhaar number)
• Contribution details (employee contribution, employer contribution)
• Challan payment details (bank transaction details)