All About Esi
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    All About Esi All About Esi Presentation Transcript

    • The Employees' State Insurance Act, 1948
    • EMPLOYEES’ STATE INSURANCE <HOME> ACT, 1948 & the SCHEME OVERVIEW ESI ACT Applicability of the Act Coverage Rate of Contribution & Scheme of the wages of employees Is extended in area-wise to factories using power Employers’ 4.75% Drawing wages and employing 10 or more Upto Rs.10000/- Employees’ 1.75% persons and to non-power using manufacturing units per Month engaged and establish-ments either directly or employing 20 or more through contractor. person upto Rs.7500/- per month w.e.f. 1.4.2004. It has also been extend-ed Manner and Time Limit upon shops, hotels, for making Payment of contribution restaurants, roads motor transport undertakings, The total amount of contribution (employee’s share and equip-ment maintenance employer’s share) is to be deposited with the authorised staff in the hospitals. bank through a challan in the prescribed form in quadruplicate on ore before 21st of month following the calendar month in which the wages fall due. WAGES FOR ESI CONTRIBUTIONS Contribution Registers/files to be maintained by the employers period To be deemed as wages NOT to be deemed as wages 1st April to 30th •Basic pay •Contribution paid by kthe September. •Dearness allowance employer to any pension/provident •House rent allowance fund or under ESI Act. •City compensatory allowance •Sum paid to defray special 1st October to 31st •Overtime wages (but not to be expenses entailed by the nature of March taken into account for determining employment – Daily allowance paid the coverage of an employee) for the period spent on tour. •Payment for day of rest •Gratuity payable on discharge. •Production incentive •Pay in lieu of notice of •Bonus other than statutory bonus retrenchment compensation Penalties •Night shift allowance •Benefits paid under the ESI •Heat, Gas & Dust allowance Scheme. Different punishment have been •Payment for unsubstituted holidays •Encashment of leave types of offences in terms of Se •Meal/food allowance •Payment of Inam which does not imprisonment and fine Rs.5000) •Suspension allowance form part of the terms of imprisonment and fine), and 85 •Lay off compensation employment. imprisonment and not less to 2 •Children education allowance (not •Washing allowance for livery ESI Act, which are self explanat being reimbursement for actual •Conveyance Amount towards provisions, action also can be ta tuition fee) reimbursement for duty related the IPC in cases where an empl journey from the wages of his employee same to the corporation which a of trust.
    • imprisonment and not less to 2 •Children education allowance (not •Washing allowance for livery ESI Act, which are self explanat being reimbursement for actual •Conveyance Amount towards provisions, action also can be ta tuition fee) reimbursement for duty related the IPC in cases where an empl journey from the wages of his employee same to the corporation which a of trust.
    • E INSURANCE he SCHEME W Compiled by Shweta Swarnkar Contribution THE ESI SCHEME TODAY wages No. of implemented Centres677 rs’ 4.75% No. of Employers covered2.38 lacs es’ 1.75% No. of Insured Persons85 lacs No. of Beneficiaries330 lacs No. of Regional Offices/SRO’s26 No. of ESI Hospitals/Annexes183 No. of ESI Dispensaries1453 No. of Panel Clinics 2950 Benefits ee’s share and To the employees under the Act the authorised form in Medical, sickness, extended sickness for h following the certain diseases, enhanced sickness, ue. dependents maternity, besides funeral expenses, rehabilitation allowance, medical benefit to insured person and his or her spouse. Contribution Contribution period period If the person joined insurance employment for the first time, say on 5th January, his first 1st April to 30th contribution period will be September. from 5th January to 31st March and his corresponding first benefit will be from 5th 1st October to 31st October to 31st December. March Penalties Different punishment have been prescribed for different types of offences in terms of Section 85: (I) (six months imprisonment and fine Rs.5000), (ii) (one year imprisonment and fine), and 85-A: (five years imprisonment and not less to 2 years) and 85-C(2) of the ESI Act, which are self explanatory. Besides these provisions, action also can be taken under section 406 of the IPC in cases where an employer deducts contributions from the wages of his employees but does not pay the same to the corporation which amounts to criminal breach of trust.
    • imprisonment and not less to 2 years) and 85-C(2) of the ESI Act, which are self explanatory. Besides these provisions, action also can be taken under section 406 of the IPC in cases where an employer deducts contributions from the wages of his employees but does not pay the same to the corporation which amounts to criminal breach of trust.
    • VARIOUS FORMS RELATED TO E.S.I. <HOME> Compiled by Shweta Swarn FORM S.No TYPE & Description Of the Form Relevant Clause Schedule Of Submission/ Maintenance NO. to be filled in by the employee with his signature or thumb impression 1 Form I Declaration Form Regulation 11 & 12 and submit it to the employer to be filled in by the employee and submitted back to the employer , 2 Form I-A Family Declaration Form Regulation 15-A who shall forward the same to the appropriate office within 10 days from the date of submission by the employee to be submitted by the insured person to the employer within 15 days Changes in family 3 Form I-B Regulation 15-B of such changes occurring and the employer in turn would forward declaration form the same to the appropriate office within 10 days of receipt. to be sent by the employer to the appropriate office within 10 days of 4 Form 3 Return of declaration forms Regulation 14 receipt of the filled up forms to be issued by the appropriate office in respect of all insured employees, and send the same to the employer, who shall issue the 5 Form 4 Identity Card Regulation 17 same to the concerned employee after obtaining the signature in the card to be arranged by the appropriate office and necessary family 6 Form 4-A Family Identity Card Regulation 95-A particulars added in Form 4 to be sent by the employer in quadruplicate alongwith receipt copies of challans to the appropriate office within 42 days of termination of ESIC-Return of 7 Form 6 Regulation 26 related contribution period; within 21 days of permanent closure of Contributions the factory; within 7 days of the date of receipt of requisition from the appropriate office to be maintained by the employer in respect of every employee of his 8 Form 7 Register Of Employees Regulation 32 factory or establishment this medical certificate is to be issued by the insurance medical officer 9 Form 8 First Certificate Regulation 57 & 89-B during the first examination in respect of a spell of sickness or a spell of temporary disablement to be issued by the insurance meddical officer, when he feels that not 10 Form 9 Final Certificate Regulation 58 & 89-B later than 3 days of the date of examination(other than a first certificate) the insured employee would be fit to resume duties to be submitted by the insured person within 7 days (commencing 11 Form 10 Intermediate Certificate Regulation 59 & 89-B from the date of first certificate) in cases wherein the final certificate is not issued within 7 days of issue of first certificate
    • to be furnished by the insured person in cases wherein the insurance Special Intermediate medical officer feels that temporary disablement has continued for not 12 Form 11 Regulation 61 & 89-B Certificate less than 28 days and such disablement is likely to continue for a longer period to be submitted by the insured person desirous of claiming sickness or Sickness or Temporary 13 Form 12 Regulation 63 temporary disablement benefit to the appropriate local office by post Disablement Benefit or otherwise alongwith appropriate medical certificates to be submitted by every insured woman claiming maternity benefit Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature 14 Form 12-A Regulation 89-B sickness birth of child or miscarriage to the local appropriate office by post or otherwise Sickness or Temporary to be submitted by the insured person or insured woman desirous of Disablement Benefit or claiming sickness or temporary disablement benefit to the appropriate 15 Form 13 Regulation 63 & 89-B Maternity Benefit for local office by post or otherwise alongwith appropriate medical sickness certificates to be submitted by every insured woman claiming maternity benefit Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature 16 Form 13-A Regulation 89-B sickness birth of child or miscarriage to the local appropriate office by post or otherwise Sickness or Temporary to be submitted by the insured person or insured woman desirous of Disablement Benefit or claiming sickness or temporary disablement benefit to the appropriate 17 Form 14 Regulation 63 Maternity Benefit for local office by post or otherwise alongwith appropriate medical sickness certificates to be submitted by every insured woman claiming maternity benefit Maternity Benefit for in case of sickness arising out of pregnancy, confinement, premature 18 Form 14-A Regulation 89-B sickness birth of child or miscarriage to the local appropriate office by post or otherwise To be maintained by the employer in which appropriate particulars of 19 Form 15 Accident Book Regulation 66 any accident causing personal injury to an insured person may be entered and preserved every such book for a period of five years. Accident Report from to be furnished by the employer to the nearest local office and to the 20 Form 16 Regulation 68 Employer nearest insurance medical officer immediately if the injury is serious Dependant's benefit - Death To be issued free of charge by the Insurance Medical Officer 21 Form 17 Regulations 79 & 95-C Certificate attending the disabled person at the time of his death To be submitted by the dependant or dependants concerned or by the Dependant's benefit - Claim 22 Form 18 Regulation 80 legal representative of the insured member with all supporting Form documents to the appropriate local office by post or otherwise Dependant's Benefit - Claim To be submitted by the dependant whose claim for dependant's 23 Form 18-A Form for periodical Regulation 83-A benefit is admitted, to the local appropriate office except in the case Payments of first and final payments Maternity Benefit - Notice To be submitted by an insured woman before confinement to the local 24 Form 19 Regulation - 87 of Pregnancy appropriate office
    • Maternity Benefit - To be submitted by an insured woman before confinement to the local 25 Form 20 Regulation - 87 Certificate of Pregnancy appropriate office Maternity Benefit - To be submitted by every insured woman claiming maternity benefit 26 Form 21 Certificate of Expected Regulation - 88 before confinement not earlier than 15 days before the expected date Confinement of confinement To be submitted by every insured woman to the local appropriate officestating therein the date on which she ceases to work for Maternity Benefit - Claim 27 Form 22 Regulation 88 & 89 remuneration and if the insured woman is claiming maternity benefit Form for miscarriage the claim form ought to be submitted within 30 days of the date of miscarriage. Maternity Benefit - To be submitted by every insured womanwothin 30 days of the date 28 Form 23 Certificate of Confinement Regulation 88 & 89 on which her confinement takes place to the local appropriate office or Miscarriage To be furnished by an insured woman who has claimed maternity Maternity Benefit - Notice 29 Form 24 Regulation 91 benefit, if she does work for remuneration on any day during the Of Work period for which maternity benefit would be payable to her. Maternity Benefit after the To be submitted by the nominee or legal representative of the insured death of an insured woman woman to the local appropriate office, a claim for maternity benefit 30 Form 24-A & leaving behind the child / 24-B Regulation 89-A within 30 days of the death of the insured woman, together with a Maternity Benefit- Death death certificate in 24-B Certificate To be submitted by an insured person declared as permanently Claim for Permanent 31 Form 25 Regulation 76-A disabled by a Medical Board to the local appropriate office by post or Disablement Benefit otherwise To be submitted by the claimant entitled, to the local appropriate Funeral Expenses Claim 32 Form 25-A Regulation 95-E office and in case of a minor, by his guardian and the form ought to Form be submitted with all supporting documents To be submitted by every person whose claim for permanent Certificate for permanent 33 Form 26 Regulation 107 disablement has been admitted at six monthly intervals, a certificate disablement benefit attested by such authority as may be specified by the director general To be submitted by every person whose claim for dependant's benefit Declaration & Certificate for 34 Form 27 Regulation 107-A has been admitted at six monthly intervals , duly attested by such Dependant's Benefit authority as may be specified by the director general To be furnished by every employer to the appropriate office, such particulars & information in respect of abstention of an insured 35 Form 28 Abstention Verification Regulation 52-A person from work for which sickness benefit or disablement benefit for temporary disablement have been claimed or paid To be furnished by every employer to the appropriate office, such particulars & information in respect of abstention of an insured 36 Form 28-A Abstention Verification Regulation 52-A woman from work for which maternity benefit hass been claimed or paid
    • MS RELATED TO E.S.I. Compiled by Shweta Swarnkar Submitting Remarks Authority
    • ESI CONTRIBUTIONS <HOME>
    • UTIONS Prepared by Shweta Swarnkar
    • <HOME> MONTHLY CHALLANS DUE DATE:- 21ST OF EVERY MONTH Monlthly Remittance of Contributions 16th of Succeeding + 5 days o
    • HALLANS EVERY MONTH 16th of the Succeeding month + 5 days of Grace Through SBI/SBH Prepared by Shweta Swarnkar
    • <HOME> HALF YEARLY RETURNS CONTRIBUTION PERIOD FINANCIAL YEAR- 1ST APRIL TO 31ST MARCH 1ST CONTRIBUTON PERIOD FILING PERIOD/DUE DATE 2ND CONTRIBUTON PERIOD 1st April to 30th Sept 1st Oct. to 31st March 1ST OCT- 10TH NOV 11th NOV (Within 41 days ) DOCUMENTS WHILE FILING HALF YEARLY RETURNS 4 FORM-6 MONTHLY CHALLANS Prepared by S
    • TURNS RIOD TO 31ST MARCH CONTRIBUTON PERIOD FILING PERIOD/DUE DATE 1st Oct. to 31st March 1st April-11th May 11th MAY (Within 41 days) YEARLY RETURNS 6 MONTHLY CHALLANS Prepared by Shweta Swarnkar
    • <HOME> WITH PAYMENT WITH PAYMENT MONTHLY E.S.I. PROCESSING FILLING FOR RECORDS FOR ESIC DEPTT. EMPLOYER MONTHLY ESI CHALLANS FORM 1 FORM 3 FORM 3 Declaration MONTHLY EMPLOYEE FILLING (For Males) (For form SUBMIT S FILLING Females) (Details Of (Fill from employee) Form 1) (Fill from Form 1) ISSUES INSURANCE NO. & (T.I.C.) Temporary identity card. HALF YEARLY FORM 6 FORM 6 FILLING (DetailsFORM 6 Of all (DetailsFORM 6 Of all Previous Month (Details Of all Previous Month Contributions Contributions Of all (Details Previous Month Previous Month Contributions Contributions
    • WITH PAYMENT WITH PAYMENT FOR RECORDS EMPLOYER FOR ESIC DEPTT. HALF YEARLY ESI - CHALLAN (EVERY SUBMIT MONTH ON OR BEFORE FORM 3 21ST) (For Females) SUBMIT on or before 21st Every month (Fill from MONTHLY Form 1) ISSUES HALF YEARLY SUBMIT (Before 11th NOV /11th MAY) Prepared by Shweta Swarnkar
    • <HOME> ESI Computation This column is used fro Total Contribution filing up the Gross salary Name of Employee's of SL.NO Employee GROSS Salary Contribution Employees 1 0 2 3 4 5 This column 6 is used for filing up the 7 Name of the 8 Employees 9 10
    • putation Total Contribution Employer's Contribution Total 4.75% of Gross 0 0 salary 1.75% of Gross salary Compiled by Shweta Swarnkar
    • Original / Duplicate / Original / Duplicate / Triplicate / Quadruplicate E.S.I.C. Challan No. …….. Triplicate / Quadruplicate E.S.I.C. Challan No. …….. EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01 EMPLOYEE'S STATE INSURANCE FUND ACCOUNT NO.01 PAY-IN-SLIP FOR CONTRIBUTION PAY-IN-SLIP FOR CONTRIBUTION STATE BANK OF INDIA STATE BANK OF INDIA Station :Dundahera, Udyog Vihar, Gurgaon Date 12/29/2009 Station :Dundahera, Udyog Vihar, Gurgaon Date 12/29/2009 Particulars of Cash / Cheque Rs. P. Particulars of Cash / Cheque Rs. P. Cheque No. /- Cheque No. /- TOTAL /- TOTAL /- Paid into the credit of the employee's State Insurance Fund A/c No.01 Rs. /- Paid into the credit of the employee's State Insurance Fund A/c No.01 Rs. /- Rupees: Rs. Only Rupees: Rs. Only in Cash / by Cheque (on realisation) for Payment of Contribution as per details given below under in Cash / by Cheque (on realisation) for Payment of Contribution as per details given below under the Employee's State Insurance Act,1948 for the Month of :AUGUST ' 2004 the Employee's State Insurance Act,1948 for the Month of :AUGUST ' 2004 Employer's Code No : 13 / 24431 / 23 Employer's Code No : 13 / 24431 / 23 Name & Address of Factory / : MANOJ KUMAR Name & Address of Factory / : MANOJ KUMAR Establishment Deposited By Establishment Deposited By UDYOG VIHAR, GURAON - 122016 UDYOG VIHAR, GURAON - 122016 No. of Employee's : No. of Employee's : Total Wages : /- Total Wages : /- Employee's Contribution Rs. Employee's Contribution Rs. Employer's Contribution Rs. Employer's Contribution Rs. Total Contribution Rs. Total Contribution Rs. (For use in Bank) (To be filled by depositor) (For use in Bank) (To be filled by depositor) ACKNOWLEDGEMENT ACKNOWLEDGEMENT Err:502 Err:502 drawn in in favour of Employee's drawn in in favour of Employee's State Insurance Fund Account No.01 Sl. No. in Bank's Scroll ……… State Insurance Fund Account No.01 Sl. No. in Bank's Scroll ……… Authorised Signatory Authorised Signatory Dated: ………………… of the receiving Bank Dated: ………………… of the receiving Bank