Saving Mantra Blogs

Step-by-Step Process for ESI Six-Monthly Filing

Written by

Financial Analyst

in

Introduction

Every employer registered under the Employees’ State Insurance Act must file ESI half-yearly returns twice a year—April to September and October to March. These returns ensure that employee records, contributions, and payments made during the period are accurately reported to the ESIC department. This guide explains the complete, easy-to-follow process for filing ESI six-monthly returns.

Step-by-Step Process

Step 1: Gather Employee & Payroll Records for the Half-Year

Collect the following data for the relevant six-month period:

  • Employee master list
  • ESIC-insured employees’ details
  • IP numbers (Insurance Number)
  • Gross wages & earned wages
  • Attendance records
  • Monthly ESIC challans & payment receipts

Accurate data ensures correct reporting and prevents discrepancies.

Step 2: Verify ESIC Contribution Details

Check that all monthly ESIC contributions were deposited correctly:

  • Employee Contribution: 0.75% of wages
  • Employer Contribution: 3.25% of wages
  • Check monthly challans for accuracy
  • Ensure all new joiners and exits are updated on the ESIC portal

Step 3: Login to ESIC Employer Portal

Visit: https://www.esic.in
Login using:

  • Employer Code
  • Username
  • Password
  • Captcha

Navigate to the “Returns” section.

Step 4: Select Half-Yearly Return Period

Choose the correct filing period:

  • April – September (file in October)
  • October – March (file in April)

Make sure all relevant months are showing paid challans.

Step 5: Validate Employee Details

Review all records in the portal:

  • IP number
  • Employee name
  • Wages
  • Number of days worked
  • Contributions deducted
  • Employees newly added or removed

Correct any discrepancies before proceeding.

Step 6: Review Monthly Challans Against Portal Records

Cross-verify:

  • Challan numbers
  • Payment dates
  • Contribution amounts
  • Total employees covered

Mismatch may lead to return rejection or compliance issues.

Step 7: Generate Half-Yearly Return

After verifying all data, generate the Half-Yearly Return:

  • System auto-fills contributions based on monthly challans
  • Validate all populated fields
  • Add details of employees who joined/left during the period

Ensure that gross wages and contributions reflect accurate payroll information.

Step 8: Submit the Return Online

Once confirmed:

  • Submit the return digitally through the portal
  • Download the Return Acknowledgment
  • Save the PDF and receipt for employer records

Step 9: Maintain Records for Audit & Verification

Maintain the following for compliance:

  • Monthly challans
  • Payment receipts
  • Employee master list
  • Attendance registers
  • Half-yearly return acknowledgment

These records help during ESIC inspections or audits.

Important Due Dates

  • April–September Return: Due by November 11
  • October–March Return: Due by May 11

Late filing may attract penalties or compliance notices.

Common Errors to Avoid

  • Mismatch in wages vs. challan
  • Missing new joiners or exits
  • Incorrect IP numbers
  • Not updating wages after increments
  • Missing challan details
  • Filing after due date

Saving Mantra Support

Saving Mantra offers comprehensive ESI compliance services:

  • Employee onboarding and IP generation
  • Monthly ESIC challan preparation
  • Six-monthly return filing
  • Wage verification and data reconciliation
  • Support during ESIC inquiries or audits

Disclaimer

This blog provides general information on the ESI six-monthly filing process. ESIC rules, contribution rates, due dates, and documentation requirements may change based on government notifications and employer category. This article should not be considered legal or statutory advice. For case-specific guidance, consult ESIC, a compliance professional, or Saving Mantra for tailored assistance.

More posts