ESI Return Filing in Delhi: Monthly Payment, Half-Yearly Returns, Due Dates & Penalties
If your Delhi establishment is covered under the Employees’ State Insurance (ESI) Act, filing ESI returns on time is a must. This guide explains who needs to file, how to calculate contributions, the exact due dates, documents required, and the latest updates you should know.
Who must do ESI Return Filing?
An establishment in Delhi must register and comply with ESI if:
It’s a factory or notified establishment with the minimum employee threshold (generally 10 employees; a few states use 20).
Employees drawing wages up to ₹21,000 per month are covered (₹25,000 for persons with disabilities).
Current ESI contribution rates
Since 1 July 2019, the total ESI rate is 4% of wages:
Employer: 3.25%
Employee: 0.75%
These rates continue for FY 2024–25.
Tip: “Wages” include most cash payments as defined under the ESI Act. Check the official wage components before computing contributions.
ESI due dates you can’t miss
There are two compliance tracks: monthly payment and half-yearly return.
Monthly contribution payment
Pay the ESI contribution for a month by the 15th of the following month. This date is fixed by Regulation 31 (amended in 2017). Example: April contributions must be paid by May 15.Half-yearly return filing (Return of Contribution – RC)
File RC twice a year through the ESIC portal:
For April–September: file by 12 November
For October–March: file by 12 May
Penalties for late payment/filing
Interest: Simple interest 12% per annum for each day of delay in contribution payment.
Damages (penalty): Up to 5%–25% per annum depending on the delay period, in addition to interest.
Failure to comply can also trigger prosecution under the ESI Act, so plan your calendar around the 15th, 12 May, and 12 November.
Documents & Data you’ll need
Keep these ready for smooth ESI return filing in Delhi:
Employee master: Name, IP number, date of joining/exit.
Monthly wage and attendance details (days worked, wages paid, unpaid days).
ESI challans and online payment receipts.
Registration/establishment documents (Factories Act or Shops & Establishment registration, CIN/LLP deed, GST if applicable) for audits or inspections.
Step-by-step: How ESI return filing works (Delhi)
Calculate monthly ESI
Apply 3.25% (employer) and 0.75% (employee) on contributory wages for each covered employee.Pay monthly by the 15th
Generate challan and pay via the ESIC portal net-banking/authorized bank. Keep the receipt.Update employee records
Add new joiners, exit resigned employees, and correct KYC details before RC filing.File RC half-yearly
Submit Return of Contribution online for the two periods (Apr–Sep by 12 Nov; Oct–Mar by 12 May). Download the acknowledgement.Maintain records
Store payroll, attendance, wage registers, challans, and RC acknowledgements for inspection.
Latest updates you should know
SPREE revival (2025): ESIC revived the SPREE drive in 2025 to bring left-out employers and workers under ESI coverage and improve compliance. If you’re not registered or have left-out locations, use this window.
Amnesty / one-time dispute resolution (2025–26): ESIC launched a one-time dispute resolution scheme (often called an amnesty) from 1 Oct 2025 to 30 Sept 2026 to reduce litigation related to damages, interest, and coverage disputes. This can help resolve old ESI issues for Delhi units.
Delhi circulars: For operational instructions and clinic/hospital networks in Delhi, check Directorate Medical Delhi notices (updated 31 Oct 2025).
Common mistakes that cause penalties
Paying after the 15th and assuming RC will “adjust it later.” Interest runs daily.
Not exiting resigned employees, which inflates contributions and mismatches in RC.
Wrong wage components included/excluded. Review the official wage definition.
Missing half-yearly RC because monthly payments were done. You must still file RC.
Why Delhi businesses choose professional ESI return filing
Accuracy: Correct wage base and eligibility checks avoid over/under-payment.
Timeliness: Monthly payment and RC calendar managed for you.
Dispute support: Guidance on settling legacy issues under current amnesty/SPREE initiatives.
FAQs: ESI Return Filing in Delhi
What if an employee’s salary crosses ₹21,000 mid-year?
Coverage generally continues until the end of the contribution period; check specific ESIC rules before exiting employees to avoid gaps.
Are both monthly payment and half-yearly return compulsory?
Yes. Pay contributions monthly by the 15th and file RC twice a year. They are separate compliances.
What happens if I miss the 15th?
ESIC can levy 12% p.a. interest (per day) plus 5%–25% damages depending on delay. File and pay as soon as possible to limit exposure.
What is counted as “wages” for ESI?
ESIC provides an official definition of wage components used to compute contributions. Always align payroll heads to that definition.
I’m not yet registered under ESI. Can I still regularize?
Yes. With SPREE (2025) and the one-time dispute resolution scheme (2025–26), you have routes to register/regularize with reduced litigation risk.
