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ESIC Compliance & Statutory Management

ESIC Compliance Service Manual

Comprehensive SOP for Complaince Operations (Tax Year 2026-27)

1. Statutory Limits & Applicability (2026-27)

2. Phase I: Employer Registration (Form-1)

Step 1: Portal Access

Visit the ESIC Employer Portal. New users must complete 2FA setup using PAN-linked mobile numbers.

Step 2: Digital Validation

Upload GST certificates, PAN, and cancelled cheques. The 2026 portal uses AI-based validation for immediate 17-digit code issuance upon successful document cross-matching.

3. Phase II: Monthly Filing Sequence

Step 1: IP Registration

Register new employees under 'Employee' > 'Register New Employee'. Aadhaar seeding is mandatory to generate the Insurance Number.

Step 2: Monthly Contribution (MC)

Upload wage data. The system verifies the 50% Basic Pay rule (per 2026 Wage Code alignment). Generate the Challan and complete payment via UPI/Net Banking.

4. Advanced Function: Accident Reporting (Form-12)

Immediate filing is required for all workplace injuries to shield the employer from medical liability.

Step 1: Reporting Window

Navigate to 'Workplace Injury'. Reports must be filed within 24 hours (Fatal) or 48 hours (Non-fatal).

Step 2: Form-12 Submission

Provide witness details and a brief incident description. Ensure the employee is directed to an ESI Hospital for the digital medical certificate to link with this filing.

5. Advanced Function: Maternity Benefits (Form-19)

Benefit: 26 weeks of paid leave for eligible female IPs (minimum 70 days contribution in the last two periods).

Step 1: Notice of Pregnancy (Form-18)

Upload the employee's pregnancy certificate under 'Maternity Management'. This creates a record for future claim disbursement.

Step 2: Claim Filing (Form-19)

Submit the actual claim upon commencement of leave. ESIC handles direct bank transfer to the IP's account; the employer must not deduct these wages from the payroll.

6. Final Sequence: Annual Returns (Form-5)

Contribution Period Form Type Deadline
April 2026 – Sept 2026 Form-5 (Half-Yearly) 11th November 2026
Oct 2026 – March 2027 Form-5 (Half-Yearly) 11th May 2027
Final submission requires Digital Signature (DSC) authentication by the authorized signatory.