Payroll & statutory · Updated October 2026
The ESIC, or Employees’ State Insurance Corporation, is the statutory body that runs the ESI scheme. It is an autonomous corporation under the Ministry of Labour and Employment, and it owns and operates the hospitals, dispensaries and branch offices that deliver ESI benefits, as well as the portal employers use to register and file returns.
It collects contributions, maintains the insured-person records, runs the medical infrastructure, and pays the cash benefits: sickness benefit, maternity benefit, disablement benefit, dependants’ benefit and the funeral expense. It also decides coverage questions, conducts inspections, and levies interest and damages when an employer deposits late.
For an employer, the ESIC is who you register the establishment with once you cross the coverage threshold, and whose portal you use to file monthly contributions and generate the challan. For an employee, it is the issuer of the ESI number and the operator of the dispensary or hospital where care is actually received.
ESI is the scheme, its contributions, benefits and rules. The ESIC is the organisation that administers it. You are covered under ESI; you deal with the ESIC.
No. The rates are the same because they are the same scheme: 0.75% employee and 3.25% employer on gross wages, within the wage limit.
Online through the ESIC portal, within 15 days of the scheme becoming applicable to the establishment. The ESI Act itself was folded into the Code on Social Security from 21 November 2025, but ESI registration still runs through the same portal and generates a 17-digit employer code.
The monthly contribution filing and challan, due by the 15th of the following month, is the working obligation. The older half-yearly return for the April to September and October to March periods is still listed by some advisers and treated as discontinued by others, so confirm on the portal what applies to you. Our note on the ESI challan and return covers both.
Calculate contributions with the ESI Calculator. For where ESIC filing sits in the monthly cycle, see our guide to payroll processing and our overview of payroll software.