ESI Contribution Due Date — Filing Calendar 2026-27
Due Date
15th of every month
What is ESI Contribution?
ESI (Employee State Insurance) contribution is the monthly payment made to ESIC (Employees' State Insurance Corporation) for employees earning up to ₹21,000 per month. It provides health insurance and social security benefits. Employer and employee both contribute.
Who files it?
All establishments with 10 or more employees (20 for certain states) where employees earn up to ₹21,000 per month must register and contribute to ESI. The employer contributes 3.25% and the employee contributes 0.75% of gross wages.
Late Fee & Penalty
Simple interest at 12% per annum on the outstanding amount for late payment. Penalty of up to ₹10,000 for non-filing under the ESI Act. Criminal prosecution can also be initiated for chronic non-compliance.
Frequently Asked Questions — ESI Contribution
What is the ESI contribution due date?
ESI contributions must be deposited by the 15th of every month following the month of salary payment.
What are the ESI contribution rates?
Employer contribution: 3.25% of gross wages. Employee contribution: 0.75% of gross wages. Total: 4% of wages for employees earning up to ₹21,000 per month. Employees earning up to ₹176 per day are exempt from their contribution share.
What if an employee's salary exceeds ₹21,000?
If an employee's salary exceeds ₹21,000 per month during the contribution period, contributions stop. ESI eligibility is reviewed every six months (October–March and April–September).
What benefits do ESI-registered employees receive?
ESI-covered employees get medical benefits for themselves and dependents, sickness benefit (70% of wages during illness), maternity benefit, disablement benefit, and dependants' benefit in case of death. All medical care is provided through ESIC hospitals and dispensaries.