ESI stands for Employee State Insurance managed by the Employee State Insurance Corporation which is an autonomous body created by the law under the Ministry of Labour and Employment, Government of India.
All employees of a covered unit, whose monthly incomes (excluding overtime, bonus, and leave encashment does not exceed ₹21,000 per month, are eligible to avail benefits under the Scheme. Employees earning daily average wage up to ₹ 176 are exempted from ESIC contribution.
Employees' State Insurance Scheme will be calculated on the gross salary (Basic and LOP dependent allowances) up to ₹ 21,000. If Gross is above ₹21,000 ESI will be constant.
Every employer makes the ESI payment on a monthly basis, and the payment is given to the ESI department. The due date for ESI is the 15th of the following month, which can also exceed or change according to the department rules.
Currently, the employee's contribution rate (w.e.f. 01.07. 2019) is 0.75% of the wages and that of employer's is 3.25% of the wages paid/payable in respect of the employees in every wage period. Employees in receipt of a daily average wage up to ₹ 137/- are exempted from payment of contribution.
Registration of employers under ESI Act is fully online, without requirement of submission of any physical application documents either before the registration or after it. The employer is required to submit the information in the online and on successful submission of the information, the code number is generated automatically and displayed to the employer. A copy of registration letter along with the user credentials (user ID and password) are also sent automatically to the email of the employer.