Build ESIC Monthly Contribution File (CSV)
Skill: Convert payroll into the ESIC monthly contribution file
Region: India Category: Payroll — Employees' State Insurance (ESIC) Does: Takes a month's payroll and produces the ESIC monthly contribution file (CSV/Excel template) uploaded to the ESIC portal — one row per insured person keyed by the IP number, with the number of days worked, total monthly wages, and the employer/employee contribution; the portal generates the contribution challan for payment.
System: ESIC portal (esic.gov.in / esic.in) — monthly contribution upload
ESI applies to employees of covered establishments earning up to the wage threshold (currently ₹21,000/month, ₹25,000 for persons with disability). The standard contribution rates are employee 0.75% and employer 3.25% of wages (total 4%). Contributions are filed monthly; the upload file is a per-IP row of IP number, days, wages and contribution. Rates, the wage threshold, the contribution period (Apr–Sep / Oct–Mar), and the upload template change by notification — generate against the current ESIC bulk-upload template and validate on the portal before payment.
When this applies
- A covered establishment with employees who are insured persons (IPs) earning at or below the ESI wage threshold.
- Filed monthly; contribution due by the 15th of the following month.
- An IP who crosses the threshold mid-period continues to contribute until the end of the current contribution period.
Input data required
| Group | Fields |
|---|---|
| Employer | ESIC employer code (17-digit), return month, contribution period |
| Per insured person | IP number (10-digit), IP name, number of days for which wages paid, total monthly wages, reason code if zero/low days (e.g. on leave, left service), last working day if left |
The portal derives the employee and employer contribution from the wages and rates; the template typically carries IP number, days, and wages (and computed contributions where required).
File structure (per-IP CSV row)
IPNumber, IPName, NoOfDays, TotalMonthlyWages, [Reason], [LastWorkingDay]
| Field | Meaning |
|---|---|
| IP Number | 10-digit ESIC Insured Person number |
| No. of Days | days for which wages were paid in the month |
| Total Monthly Wages | gross wages for ESI in the month (whole rupees) |
| Reason | code for fewer/zero days (e.g. on leave, non-employment, left service) |
| Last Working Day | date, only if the IP left during the month |
Wages are entered in whole rupees; contribution is rounded up to the next rupee per the ESIC rounding rule.
Calculation rules
- Employee contribution = 0.75% × monthly wages, rounded up to the next rupee.
- Employer contribution = 3.25% × monthly wages, rounded up to the next rupee.
- Total payable = sum of employee + employer across all IPs.
- An IP earning above the threshold at the start of a contribution period is out of coverage; one who crosses it mid-period keeps contributing on actual wages until the period ends.
- Zero-day rows need a valid reason code; an IP who left needs the last working day.
Worked example (two IPs — upload rows)
For monthly wages ₹18,000 (26 days):
- Employee = 0.75% × 18,000 = 135 → 135
- Employer = 3.25% × 18,000 = 585 → 585
IPNumber,IPName,NoOfDays,TotalMonthlyWages,Reason,LastWorkingDay
3100123456,SURESH RAO,26,18000,,
3100987654,LATA DEVI,22,12000,,
(For Lata: employee 0.75% × 12,000 = 90; employer 3.25% × 12,000 = 390.)
Upload the file on the ESIC portal, review the generated contribution summary (total IPs, total wages, employee + employer contribution), submit, and pay the challan online by the 15th.
Validation checklist
- Current ESIC upload template, contribution rates and wage threshold used; 17-digit employer code and month correct
- One row per IP with valid 10-digit IP number and name matching ESIC records
- No. of days and total monthly wages (whole rupees) correct; only eligible IPs (≤ threshold) included
- Employee 0.75% and employer 3.25% computed and rounded up to the next rupee
- Zero/low-day rows carry a valid reason code; leavers have a last working day
- Mid-period threshold-crossers retained until end of contribution period (Apr–Sep / Oct–Mar)
- Portal contribution summary reconciles to the file; challan generated and paid by the 15th
Last updated: 2026-06-04 — confirm the active upload template, contribution rates, wage threshold, and portal requirements against the current ESIC (esic.gov.in) specifications before use.