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An employer who is eligible to be registered as per the Employee State Insurance Act 1948 (“Act”) must do so by abiding by the following steps: – An employer needs to keep all documents ready for reference. – Next, an employer must file Form 1, which is available in PDF format on the ESIC website. ESIC will verify all the details and issue a 17 digit unique number. This unique number is required for all filings. – Every employee will receive an ESI card post submission of the form stating all details by the employer. The documents required for registration are :

• PAN card of the business.
• Address proof of business.
• The license obtained under Shop and Establishment Act or Factories Act.
• Basic documents required as per the nature of entity – Articles of Association, Memorandum in case of a company, partnership deed in case of a partnership and Limited Liability Partnership.
• Details of all directors, partners, and shareholders.
• Details of all employees along with their salary information.
• Bank details.

On successful registration of the establishment, returns can be filed online by the employer. To file ESI returns online, the employer must follow the below-mentioned procedure: – The login credentials will be available once registered. The same will be required for the online filing of returns. – Once the login credentials are available, the employer must log in to the official website that is www.esic.nic.in – Once he is able to login using the credentials, there is a list of actions that are available. For instance, modify employee details, report an accident and so on. – To file the return, the employer must first verify if all the employee details are up to date and then file the return. – The employer must then fill the bank details and submit them to file the returns. – After that, the employer can go to the ‘List of Actions’ and ‘Generate Challan’. – The challan must be downloaded and documented for future reference and inspections. The website also offers various actions that the employer can take like modify employee details, report accidents, add new employees, and so on. The contributions towards employee state insurance is very beneficial to employees, and hence the provisions for nonpayment or delayed payment are very stringent. The half-yearly return of ESIC for the period April to September is due by 12 November, and October to March is due by 12 May.

An employer who fails to pay the contribution within the limit specified in the regulation shall be liable to pay simple interest at the rate of 12% per annum in respect of each day of delay or default in payment of contribution.