ESI Returns and Challan Filing: Contribution Periods, Process

ESI returns and challan preparation is a monthly routine with a half-yearly checkpoint, and most errors enter before anyone logs in to the ESIC portal. Contributions are paid for each wage month by the 15th of the next month, and the same data rolls up into a return of contribution for each six-month contribution period. In FY 2026-27 the routine runs under the Code on Social Security, 2020, with the old ESI regulations saved only until 20/11/2026. This article covers the contribution periods, the file, the challan, the return, corrections and the dates that move next.

When is the ESI challan due each month?

The challan is due within 15 days of the last day of the month in which the contribution falls due, so April wages are due by 15/05. This is Regulation 31 of the ESI (General) Regulations, 1950, as amended from the June 2017 contribution, and draft Regulation 19 of the 2026 draft keeps it. Payment counts only when the amount reaches ESIC’s account.

ESI returns and challan preparation: which contribution period does each month belong to?

ESI runs on two contribution periods a year, 01/04 to 30/09 and 01/10 to 31/03, and every wage month sits in exactly one of them. Each month has its own challan, due on the 15th of the following month. The period closes with a return of contribution built from those monthly filings (Regulation 4, ESI (General) Regulations, 1950; Regulation 5, draft ESI (General) Regulations, 2026).

The contribution period is not the benefit period. Cash benefit eligibility follows a lagged benefit period (01/01 to 30/06 for the first period, 01/07 to 31/12 for the second), so a missing month hurts the employee six months later. Our note on ESI compliance in India covers eligibility; this article stays with filing.

The period matters for filing in three ways:

• Coverage test: an employee whose wages cross the ceiling after a period has begun stays an employee until that period ends (notification S.O. 2351(E) of 08/05/2026 under the Code on Social Security, 2020). Contributions continue on actual wages.
• New employees: the first contribution period starts from the date of employment, within the period current on that day (proviso to draft Regulation 5).
• Return date: the return is measured from the last day of the period, not from the month of the last payment.
• New areas: contributions start in an area only from the date the Central Government appoints, as with S.O. 5206(E) of 22/09/2026, which brought named areas in from 01/10/2026. Check whether your location is among them.

Table 1: FY 2026-27 challan and return calendar

Wage month	Contribution period	Challan due by	Period return due by
April 2026	01/04/2026 to 30/09/2026	15/05/2026	11/11/2026
May 2026	01/04/2026 to 30/09/2026	15/06/2026	11/11/2026
June 2026	01/04/2026 to 30/09/2026	15/07/2026	11/11/2026
July 2026	01/04/2026 to 30/09/2026	15/08/2026	11/11/2026
August 2026	01/04/2026 to 30/09/2026	15/09/2026	11/11/2026
September 2026	01/04/2026 to 30/09/2026	15/10/2026	11/11/2026
October 2026	01/10/2026 to 31/03/2027	15/11/2026	12/05/2027
November 2026	01/10/2026 to 31/03/2027	15/12/2026	12/05/2027
December 2026	01/10/2026 to 31/03/2027	15/01/2027	12/05/2027
January 2027	01/10/2026 to 31/03/2027	15/02/2027	12/05/2027
February 2027	01/10/2026 to 31/03/2027	15/03/2027	12/05/2027
March 2027	01/10/2026 to 31/03/2027	15/04/2027	12/05/2027

The return dates come from Regulation 26(1)(a) of the 1950 Regulations, which requires the return within 42 days of the termination of the contribution period. Forty-two days after 30/09 is 11/11, and forty-two days after 31/03 is 12/05. Several payroll guides show 11 May for the second period; the arithmetic gives 12 May.

The October 2026 challan falls due on 15/11/2026, which is a Sunday. ESIC has no standing next-working-day rule. It has relaxed dates by notice in the past, for example for April 2021 contributions by its notice of 12/05/2021, so pay by Friday 13/11/2026 unless a notice says otherwise.

How do you prepare the ESI wage file before generating a challan?

Build the file from the payroll register, not from last month’s challan. For each insured person you need the insurance number, the days wages were paid or payable, the total monthly wages, and a reason and last working day for zero-wage rows and exits. The portal computes the challan from what you submit, so the file is the control point. ESIC’s challan is generated from the monthly contribution; the term ECR belongs to the EPFO cycle.

Run the preparation in this order:

1. Freeze payroll for the wage month. Late arrears or a corrected attendance sheet after the file is built is the commonest cause of a short challan.
2. Reconcile the insured person list to headcount. Every joiner must hold an insurance number before the month’s file, and every exit must carry a last working day. Registration mechanics are in our note on PF and ESI registration for employers.
3. Compute ESI wages per person. Use the wage definition ESIC applies under the Code. The December 2025 shift in that definition, and the position on overtime and allowances, are covered in the ESI compliance note and are not repeated here.
4. Apply the continuation rule. Keep anyone who crossed the ceiling after the period began in the file until the period ends.
5. Compute both shares. Employer 3.25% and employee 0.75% of wages, unchanged since 01/07/2019, each rounded up to the next higher rupee (Rule 19(1), Social Security (Central) Rules, 2026). ESIC continues to waive the employee share where average daily wages are ₹176 or less, and the employer still pays 3.25%.
6. Tie the total to payroll. The sum of ESI wages in the file must equal the ESI wage column in the payroll register before you submit.

The coverage ceiling stays at ₹21,000 a month (₹25,000 for a person with disability), as the Ministry of Labour and Employment’s FAQs of 16/03/2026 confirm. No replacement ceiling has been notified under section 2(89) of the Code, and a proposal to raise it to ₹25,000 or ₹30,000 remains unnotified as of the latest reports (19/10/2026).

Table 2: Worked challan build for five insured persons (illustrative)

Insured person	Days / wages	Employee 0.75%	Employer 3.25%	Total
A, wages ₹14,000	26 days	₹105	₹455	₹560
B, wages ₹18,500	30 days	₹139	₹602	₹741
C, wages ₹21,000	30 days	₹158	₹683	₹841
D, wages ₹4,800 (₹160 a day)	30 days	₹0	₹156	₹156
E, wages ₹23,500, crossed ceiling mid-period	30 days	₹177	₹764	₹941
Challan total		₹579	₹2,660	₹3,239

Each share is rounded up per person. Person E stays in the file under the continuation rule even though wages exceed ₹21,000, and person D pays no employee share because average daily wages are below ₹176.

How do you generate and pay the ESI challan on the ESIC employer portal?

Log in with the 17-digit employer code, open Monthly Contribution, file the month’s contribution, generate the challan, pay it online, and download the challan and payment acknowledgement. Contribution is treated as paid only when the amount is credited to ESIC’s account, so generate and pay before the 15th rather than on it.

The sequence on the portal:

1. Log in at esic.gov.in with the employer code, user name and password.
2. Open Monthly Contribution, then File Monthly Contributions, and select the wage month.
3. Load the wage data by keying it in or by downloading the sample monthly contribution Excel template, filling it and uploading it. Update joiners and exits first.
4. Preview the contribution history. The portal shows the uploaded rows and totals before final submission, which is where you tie them to payroll.
5. Submit, then generate the challan. The portal issues a challan number against the submitted data.
6. Pay online. ESIC guides list net banking, NEFT and RTGS; other sources add cards and UPI. Use whichever modes the payment page offers.
7. Download and file the challan, the bank acknowledgement and the contribution history screen.

Table 3: Challan status checkpoints

Stage	What to confirm	If it fails
File submitted	Row count equals payroll headcount; wage total ties to payroll	Correct the file before generating the challan
Challan generated	Month and contribution period are the ones you intended	Regenerate for the right month before paying
Payment initiated	Bank debit confirmed and challan number noted	Retry through another permitted mode before the 15th
Payment credited	Credit shown on the contribution history, not only a bank debit	Escalate to the ESIC branch office with the bank reference

Do you file ESI returns when a company has no employees or no wages in a month?

It depends on the registration status. A company that received an ESIC code at incorporation and has never been covered can declare dormant status for up to 180 days at a time and need not file. An active employer with no eligible wages in a month files a zero-wage monthly contribution, and no challan is generated for a zero amount.

This catches startups at two points: the first months after incorporation, and the first month a covered company has no one inside the wage ceiling.

Newly incorporated, never covered: Since 15/02/2020 a company incorporated through the MCA SPICe+ (AGILE-PRO) form is allotted an ESIC code automatically, whether or not it is covered. ESIC Circular No. P-11/14/19/Misc/02/2022-Rev. II of 21/11/2022, lets such a company stay off the filing cycle for the first six months or until it reaches the coverage threshold, provided it logs in and declares dormant status. Each declaration runs 180 days and must be renewed. Confirm on the portal that the dormant facility is still offered before relying on it.

Dormant status lapses silently: If the declaration is not renewed, the portal reactivates the establishment as active, and monthly filing becomes due from then. A company that hires its tenth employee while still showing dormant must reactivate and start the cycle at once. Registration timing is in our PF and ESI registration note.

Active, but no wages this month: Once an establishment has been covered it stays on the filing cycle. Prevailing practitioner practice is to submit the monthly contribution with zero days and zero wages. Treelife follows that approach and leaves no gap in the contribution history, because the return of contribution reads it.

What is the half-yearly return of contribution, and is it still filed?

It is still done, as an online step rather than a paper form. The return of contribution for each period is generated from your monthly filings. You open it under View RC, clear any short payment through Modify Challan and submit Self Certification. It falls due 42 days after the period ends, which is 11/11/2026 for April to September 2026 and 12/05/2027 for October 2026 to March 2027.

Advice on this return conflicts, and the conflict is the main source of missed filings. Some payroll vendors say the half-yearly return was abolished once monthly filing went online. What ended is paper filing. Regulation 26(1) still requires the return of contributions in Form 5 within 42 days of the end of the period, and ESIC’s procedure for the period ended 30/09/2011 treated an employer who paid every month through system-generated challans as having submitted it by viewing RC, correcting short payments and completing Self Certification. A return of contribution printed from the portal on 02/07/2025 for October 2024 to March 2025 still carries the Form 5 heading under Regulation 26. Treelife’s position: complete View RC and Self Certification in every period, by the 42-day date, and follow any prompt or notice the portal shows for that period.

Before you self-certify, check three things:

• Wage totals: the RC wage total for each month matches the payroll register.
• Coverage: every insured person who was covered in the period appears, including continuation cases.
• Payments: no month shows a short or unpaid contribution.

What the return shows: the return of contribution lists each insured person with the insurance number, name, days for which wages were paid, total wages, the employee share and the daily wage. A remarks column marks anyone who joined or left in the period with an A or L and the date (Form 5, Regulation 26). Figures cover wage periods that ended inside the contribution period, so wages for a September wage period paid in October still belong to the April to September return. A person who joined or left mid-period appears for the part period, which is why the last working day in the monthly file matters.

CA certificate: Regulation 26 was amended by ESIC notification N-12/13/1/2008-P&D of 11/03/2008, effective 01/04/2008. Employers with 40 or more employees attach a certificate from a chartered accountant to the return, and smaller employers self-certify. Portal guides published in 2023 to 2026 describe the certificate being uploaded at the self-certification step.

The 42-day portal lock: ESIC notification P-11/12/Misc./SST Misuse/2019-Rev.II of 19/11/2019 stops the portal accepting monthly contributions, and any change to a submitted return, after 42 days from the end of the contribution period. A month missed past 11/11 or 12/05 cannot be filed through the portal and has to be taken to the ESIC branch office. ESIC has relaxed the 42-day date by letter or notice in the past, for example to 11/06/2020 in its letter of 18/05/2020, but only by notice.

Table 4: Forms in the ESI return cycle

Form	Purpose	Status
Form 5	Return of contributions for a contribution period, with employer declaration	In force under Regulation 26, 1950 Regulations
Form 2	Monthly return of contribution on the specified portal	Draft Regulation 16, not yet final
Form 4	Register of employees, kept electronically or otherwise	Draft Regulation 24, not yet final
Form 3	Certificate of contribution issued on demand for an insured person	Draft Regulation 17, not yet final
Form 01-A	Annual information about the establishment, filed by 31/01 each year	In force; ESIC employer booklet

Guides that call the half-yearly return Form 6 are using an older numbering. Regulation 26(1) prescribes Form 5.

ESI returns and challan preparation after 20/11/2026: what changes under the 2026 Regulations?

The ESI (General) Regulations, 1950 stay in force only until 20/11/2026 under section 164(2)(b) of the Code on Social Security, 2020, and ESIC has published draft ESI (General) Regulations, 2026 to replace them. We found no final notification as of 11/11/2026. The draft keeps the 15-day payment window, moves the return to a monthly Form 2, and replaces slab damages with 1% a month.

The ESI (Central) Rules, 1950 were superseded on 08/05/2026 by the Social Security (Central) Rules, 2026, which now carry the contribution rates in Rule 19. The General Regulations continue only by the savings clause.

Table 5: 1950 Regulations against the 2026 draft

Item	1950 Regulations (in force)	Draft 2026 Regulations (not final)	Source
Payment window	15 days from the last day of the month	15 days from the last day of the month; 15 days from permanent closure	Reg 31; draft Reg 19
Return	Half-yearly return of contribution, 42 days after the period	Monthly return in Form 2 within 15 days of month end; all returns for a period within 45 days of the period end	Reg 26; draft Reg 16
Interest	12% a year, simple, per day of delay	Simple interest at the rate notified by the Central Government	Reg 31A; draft Reg 21
Damages	Slab of 5%, 10%, 15% or 25% a year by length of delay	1% of the amount due for every month of delay, waivable under section 128 of the Code	Reg 31C; draft Reg 22
Records	Registers as prescribed	Register of employees kept for five years from the last entry	Draft Reg 24

If the 45-day proviso in draft Regulation 16 takes effect as written, the return date for April to September 2026 would be 15/11/2026 and for October to March 2027 would be 15/05/2027. Do not plan to those dates until they are notified. Interest under the Code is 12% a year, simple, under section 127 and S.O. 2698(E) of 29/05/2026, deemed effective from 21/11/2025, which matches the 1950 rate.

On what happens at 21/11/2026 if no final regulations are notified in time, we do not know. The one document that closes it is the final gazette notification or an ESIC circular on the transition.

What to do now:

1. Keep running the current process, including View RC and Self Certification for April to September 2026.
2. Ask your payroll vendor whether its ESI export can produce a monthly return in the Form 2 structure.
3. Do not self-assess damages at 1% a month until notified, and watch esic.gov.in for the final regulations.

How do you correct a short, excess or wrong-period ESI challan?

Correct it against the month it relates to, not in the next month’s challan. A short payment is cleared by updating the monthly contribution entry and generating a supplementary or modified challan through Modify Challan. Check the month and period before you pay, because the challan is tied to the month selected when it is generated.

Short payment: ESIC’s published procedure is to use Modify Challan under Monthly Contribution to generate a new challan for the missing amount, then complete Self Certification. A supplementary monthly contribution challan is generated the same way as the original.

Example: if person E in Table 2 was left out of the April file, the challan is short by ₹941. Paid on 20/06/2026, 36 days after the due date, interest at 12% a year is about ₹11 and damages at the 5% slab rate about ₹5, so the correction costs ₹957 in all. Paid before the 42-day lock, the return then shows the full month. The figures are illustrative.

Excess payment: draft Regulation 28 keeps a refund of erroneously paid or excess contribution available if the application is made before the benefit period for that contribution period begins. For April to September 2026 the benefit period starts 01/01/2027.

Wrong period or wrong month: take it to the ESIC branch office with the challan copy and bank reference. We did not locate a self-service reversal procedure.

Late correction has a price. Interest runs at 12% a year, simple, for each day of default (Regulation 31A, ESI (General) Regulations, 1950), and it is not waived by the regional office. Damages are levied on top, up to the Regulation 31C slab, after the employer has been heard, and the total cannot exceed the contribution due. The 100% figure some guides quote is that cap on total damages, not a rate. Damages can be reduced or waived on narrow grounds: the 1950 Regulation 31C proviso covers sick industrial companies under a sanctioned rehabilitation scheme, and draft Regulation 22 ties waiver to a notification under section 128 of the Code.

Table 6: What a delay costs on ₹1,00,000 of contribution (illustrative)

Delay	Maximum damages rate a year	Damages	Interest at 12%	Total
30 days	5% (under 2 months)	₹411	₹986	₹1,397
90 days	10% (2 months to under 4)	₹2,466	₹2,959	₹5,425
150 days	15% (4 months to under 6)	₹6,164	₹4,932	₹11,096
240 days	25% (6 months and above)	₹16,438	₹7,890	₹24,328

Figures use a 365-day year with the damages rate pro-rated for the delay. Damages are a ceiling ESIC may levy, not an automatic charge, and ESIC’s own computation may differ.

If you already have a pending ESIC assessment or court case under the repealed ESI Act, the New Amnesty Scheme, 2025 now runs to 31/12/2026 after an extension announced on 29/10/2026. It lets employers settle ad hoc assessments by paying the contribution with interest and no penalty, for court cases filed up to 31/03/2025, and delayed returns and declarations can be accepted once compliance is made good.

Missing returns or payments can bring ESIC proceedings under section 125 of the Code to determine the amount payable. Draft Regulation 119 caps the Corporation’s recovery claim at eight years from the period concerned, or five years from the employer’s declaration, which is why records are kept for at least five years.

Prosecution sits in section 133 of the Code. Failure to pay a contribution is punishable with imprisonment up to three years, with a minimum of one year and a fine of ₹1,00,000 where the employee’s share was deducted but not paid. Failing to submit a return, report or statement, or deducting the employer’s share from wages, carries a fine up to ₹50,000. A repeat default carries two to three years and ₹3,00,000.

How do you reconcile the ESI challan to payroll, the ledger and the return?

Reconcile five points each month: payroll ESI wages to the portal wage total, payroll deductions to the employee share on the challan, the employer cost to the employer share, the payment date to the due date, and the monthly challans to the return of contribution. A break at any point shows up later as a short month, an interest charge or a tax disallowance.

Table 8: Monthly ESI reconciliation points

Reconciliation point	Compare	What a break means
Wage base	ESI wages in the payroll register against total wages in the portal file	A short or excess challan, or rows missing from the file
Employee share	ESI deducted in payroll against the employee share on the challan	Deducted but unpaid money, which carries tax and prosecution risk under section 133 of the Code
Employer share	ESI employer cost in the ledger against the employer share on the challan	An unrecorded liability or an under-accrued cost
Timing	Bank credit date against the 15th	Interest from the 16th and possible damages
Period return	The monthly challans against the View RC totals	A missing or short month, to fix before the 42-day lock

Run the tie at month end, before the books close, and keep the signed reconciliation with the challan. A three-way match between payroll, the ledger and the portal is what a tax auditor and an investor’s counsel test, and it is far cheaper to fix in the month than at the return.

How does the timing of the ESI challan affect income tax deductions?

For tax year 2026-27 onwards, an employee’s ESI share deducted from salary is deductible if deposited by the ITR due date under section 263(1) of the Income-tax Act, 2025, following the Finance Act 2026 change to section 29(1)(e). For income up to 31/03/2026, section 36(1)(va) of the Income-tax Act, 1961 applies, and the ESI due date, the 15th, is a hard cliff (Checkmate Services Pvt Ltd v CIT, Supreme Court, 2022).

Table 7: Deductibility of ESI deposits by timing

Scenario	Employee share	Employer share
Income to 31/03/2026, deposited by the 15th	Allowed	Allowed
Income to 31/03/2026, deposited after the 15th but by the ITR due date	Disallowed under section 36(1)(va)	Allowed under section 43B(b)
Tax year 2026-27 onwards, deposited by the 15th	Allowed	Allowed
Tax year 2026-27 onwards, deposited after the 15th but by the ITR due date	Allowed under section 29(1)(e) as amended	Allowed
Deposited after the ITR due date, any year	Disallowed	Allowed in the year of actual payment

For years where the 1961 Act applies, a late employee-share deposit is reported in the tax audit report at clause 20(b) of Form 3CD. The tax relief does not change the ESIC position. Interest and damages run from the 15th regardless of when the ITR is filed, so the challan calendar stays on the 15th. Clear the ESI payroll liability ledger against challans each month, because that is the schedule a tax auditor tests.

Common mistakes that cost time and money in ESI returns and challan preparation

Five errors recur in ESI filings: paying a day late, filing from stale data, skipping the period return, correcting in the wrong month and keeping no records. Each is cheap to prevent and expensive to unwind, because interest runs per day of default (Regulation 31A, ESI (General) Regulations, 1950).

Treating a generated challan as a paid challan

The portal issues a challan number the moment you generate it, and teams record the liability as settled. The correct test is a credit on the contribution history. A challan generated on the 14th and paid after bank cut-off on the 15th can credit on the 16th, and interest and damages then run under Regulations 31A and 31C.

Filing from last month’s insured person list

Copy-forward files miss joiners registered after the cut-off and keep exits alive. Reconcile the list to payroll each month and carry the last working day for every exit.

Skipping View RC and Self Certification because a vendor said Form 5 is abolished

Paper filing ended; the return did not. Open it every period by 11/11 and 12/05, because after 42 days the portal takes no changes.

Fixing a short month by overpaying the next month

It is quicker, but the shortfall never shows against its own month and the return of contribution carries the error. Raise a supplementary challan for the short month.

Losing the paper trail

Portal copies are not a retention system. Keep the file, challan, bank acknowledgement, return acknowledgement, registers and inspection book for at least five years, in line with draft Regulations 24 and 119.

On an ESIC visit, expect requests for the register of employees, wage and attendance records, the accident book and the inspection book, together with paid challans for the period under review (draft Regulations 24, 53 and 120).

FAQs on ESI returns and challan preparation

Q: Is an employer’s ESI contribution deductible for income tax?
A: Yes. The employer share is deductible if paid by the ITR due date, under section 43B(b) of the Income-tax Act, 1961 for income to 31/03/2026 and the counterpart provision of the Income-tax Act, 2025 after that. The employee share has its own test, set out in Table 7.

Q: What if the employee share is deposited after the 15th but before the ITR due date?
A: For income to 31/03/2026 it is disallowed under section 36(1)(va) of the 1961 Act (Checkmate Services Pvt Ltd v CIT, Supreme Court, 2022). From tax year 2026-27 it is allowed if deposited by the ITR due date under section 263(1) of the 2025 Act. ESIC interest and damages still apply from the 15th.

Q: How much does it cost to outsource ESI returns and challan preparation?
A: There is no fixed price. Treelife prices as a monthly retainer scaled to headcount and registrations, and quotes after reviewing the payroll set-up. ESIC interest and damages are a cost of late payment, not a service fee.

Q: How long does the monthly cycle take end to end?
A: About ten days on the calendar and a few hours of work: payroll freeze by the 5th, file build by the 7th, submit and generate the challan by the 10th, pay by the 12th. That is Treelife’s working calendar; the statutory deadline stays the 15th.

Q: What documents do I need for each cycle?
A: The payroll register, insured person list, ESI wage file, challan, bank acknowledgement and contribution history. For the period return, add the View RC output, the self-certification acknowledgement and, with 40 or more employees, the chartered accountant certificate.

Q: We are an Indian subsidiary on a global payroll vendor. Who is responsible for the ESI filings?
A: The establishment in India remains responsible, even if a vendor files on its behalf. The Code makes the employer liable for contributions on every employee whether employed directly or through a contractor, with a right of recovery from the contractor (sections 16 and 29, Code on Social Security, 2020).

Q: Does a founder on payroll go into the ESI file?
A: Only if the person is an employee within the Code and draws wages within the ceiling or is covered by the continuation rule. Most founders draw above ₹21,000; a founder drawing less needs the appointment terms checked.

Q: Does DPIIT recognition exempt a startup from ESI filings?
A: No. DPIIT recognition carries no ESI relief. Exemption from Chapter IV runs only through section 143 of the Code, and draft Regulation 7(f) leaves such proposals to the Corporation.

Q: What happens if a month’s challan is missed entirely?
A: Interest at 12% a year runs from the 15th and damages follow, with proceedings under section 125 of the Code if the default continues. Pay the arrears with a supplementary challan before the 42-day date so the return of contribution reflects it, and read the penalty exposure in our ESI compliance note.

Q: What will an investor check on ESI in due diligence?
A: Paid challans matched to payroll, return of contribution acknowledgements for each period, and no open ESIC notices. Gaps are usually handled through a specific indemnity or a pre-closing rectification covenant.

Q: What if an employee leaves mid-month?
A: Contribution is payable on wages for the part month, and it falls due on the last day of employment in that wage period (draft Regulation 26). Mark the last working day in the file so the insured person is closed correctly.

Q: Whose challan covers contract workers?
A: The principal employer pays contributions on contract workers and recovers them from the contractor (sections 16 and 29 of the Code). Ask each contractor for paid challans each month, as covered in our note on contract labour compliance.

Q: Is the due date extended when the 15th is a holiday or a Sunday?
A: Not automatically. ESIC has no standing next-working-day rule and has relaxed dates only by notice, as for April 2021 contributions. Pay on the last working day before the 15th.

Q: Is a chartered accountant certificate needed with the return of contribution?
A: Yes for employers with 40 or more employees, under Regulation 26 as amended by notification N-12/13/1/2008-P&D of 11/03/2008. Smaller employers self-certify on the portal.

Q: We got an ESIC code at incorporation and have no employees. Do we file?
A: Not while the establishment is dormant. Declare dormant status on the portal and renew it every 180 days. If it lapses, the portal reactivates the code and monthly filing becomes due, including zero-wage months.

Getting ESI returns and challan preparation right before 20/11/2026

ESI returns and challan preparation comes down to a clean monthly file, a challan credited before the 15th, and a return of contribution self-certified inside 42 days. Three things need doing this month:

1. Open View RC for April to September 2026 and self-certify by 11/11/2026.
2. Reconcile the insured person master to payroll and pay the October challan by Friday 13/11/2026.
3. Check esic.gov.in for the final ESI (General) Regulations, 2026 before 20/11/2026.

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Regulatory references

• Code on Social Security, 2020 (Act 36 of 2020), in force from 21/11/2025: Chapter IV and First Schedule; sections 2(89), 16, 29, 125, 126, 127, 128, 133, 143 and 164(2)(b)
• Social Security (Central) Rules, 2026, notified 08/05/2026 (G.S.R. 344(E)): rules 18 and 19
• Notification S.O. 2351(E), 08/05/2026 (continuation within a contribution period) and S.O. 2698(E), 29/05/2026 (interest rate)
• Employees’ State Insurance (General) Regulations, 1950: Regulations 4, 26, 31, 31A and 31C, saved under section 164(2)(b) of the Code until 20/11/2026
• ESI (General) Amendment Regulations, 2017 (notification N-12/13/1/2016-P&D, 01/07/2017): payment window of 15 days
• ESIC notification N-12/13/1/2008-P&D, 11/03/2008: certification of the return of contribution
• ESIC notification P-11/12/Misc./SST Misuse/2019-Rev.II, 19/11/2019: no monthly contribution filing after 42 days
• ESIC Circular P-11/14/19/Misc/02/2022-Rev. II, 21/11/2022: dormant status for companies incorporated through SPICe+