Each month the employer enters, for every insured person (IP), the IP number, number of days for which wages were paid, and total wages, plus a reason code for anyone with zero days. The portal calculates 0.75% (employee) and 3.25% (employer) of wages, and generates the challan. Pay it within 15 days of the last day of the month (by the 15th). ESI covers employees with wages up to ₹21,000 a month; those with an average daily wage up to ₹176 pay no employee share, though the employer still pays 3.25%.
ESI monthly contribution format
ESI MONTHLY CONTRIBUTION: Employer code [17-DIGIT CODE] Month: [OCTOBER 2026]
Sl. IP number IP name No. of days for which Total monthly Reason code Last working
wages paid/payable wages (Rs.) (if 0 days) day (if left)
1 [NUMBER] Ravi Kumar 26 20,308
2 [NUMBER] Meena B. 0 0 [On leave]
3 [NUMBER] Arjun S. 31 19,500
CONTRIBUTION (computed by the portal)
IP Wages Employee 0.75% Employer 3.25% Total
Ravi Kumar 20,308 153 661 814
Arjun S. 19,500 147 634 781
Total 300 1,295 1,595
Challan: generated on the ESIC portal, pay online by 15/11/2026Figures are rounded up to the next rupee, as ESIC does for contributions. Check any employee with the ESI calculator.
Filing steps
- Register every new eligible employee on the ESIC portal on joining, so they have an IP number before the first contribution.
- After payroll, enter days and wages for each IP, or upload the Excel template.
- Use the reason code for zero days (left service, on leave without pay, and so on), and the last working day for leavers.
- Submit, generate the challan and pay online by the 15th.
- Keep the challan and the contribution history with the payroll month.
Coverage traps
- Raise mid-period: an employee covered at the start of a contribution period stays covered until it ends, even if wages go above ₹21,000.
- Wages definition: from 21 November 2025 the Code on Social Security definition of wages applies, as the Labour Ministry's FAQs confirm, with the ₹21,000 limit continuing.
- Benefit periods run six months behind the contribution periods: 1 January to 30 June and 1 July to 31 December.
- Coverage area: ESI applies in notified areas to establishments with 10 or more employees (20 in some States).
ESI on autopilot
FundRaksha HR tracks each employee's contribution period, keeps covered staff covered until the period ends and creates the monthly ESI upload. See also the PF ECR format.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.