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ESI challan format explained

ESI contributions are filed and paid monthly on the ESIC portal. The employer enters each insured person's days and wages, the portal computes the contribution, and a challan is generated for payment.

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Short answer

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 (upload sheet layout)
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 15/11/2026

Figures are rounded up to the next rupee, as ESIC does for contributions. Check any employee with the ESI calculator.

Filing steps

  1. Register every new eligible employee on the ESIC portal on joining, so they have an IP number before the first contribution.
  2. After payroll, enter days and wages for each IP, or upload the Excel template.
  3. Use the reason code for zero days (left service, on leave without pay, and so on), and the last working day for leavers.
  4. Submit, generate the challan and pay online by the 15th.
  5. 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.

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FAQ

Questions, answered

Within 15 days of the last day of the calendar month in which the contribution falls due, so the 15th of the next month.

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.