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Employees State Insurance Corporation of India is a social security system that is designed to provide socio-economic protection to workers and their immediate family and dependants.

The contribution to the scheme has two components :

  • Employer’s Contribution
  • Employee’s Contribution
    • The rates for the contribution are declared by the Employee’s State Insurance Corporation and are revised from time to time. The contribution includes both the employer and employee contribution. The latest revision is w.e.f. 01.07.2019 and the rates are as follows

      • Employer’s Contribution – 3.25% of the wages paid/payable
      • Employee Contribution – 0.75% of the wages paid/payable

      If the employee’s daily average wage is up to Rs.137, they are exempted from making the contribution; however, the employer must make their share of contribution.

      The Employers must deduct the employee contribution from the wages bill and must pay the employer and employee contribution at the rates specified above within 15 days of the end of the month in which contributions are made.

      Designated branches of the State Bank of India and some other banks are authorized to receive the contribution on behalf of ESIC.

      The following table illustrates the window period for Contribution and for obtaining cash benefit.

      Contribution 

      Cash Benefit 

      1st April to 30th Sept

      1st Jan of the following year to 30th June

      1st Oct to 31st March of the year following.

      1st July to 31st December.

      Disclaimer: The materials provided herein are solely for information purposes. No attorney-client relationship is created when you access or use the site or the materials. The information presented on this site does not constitute legal or professional advice and should not be relied upon for such purposes or used as a substitute for legal advice from an attorney licensed in your state.

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