Tracks Employees' State Insurance (ESI) — health insurance + cash benefits — for workers earning < ₹21,000/month. Compliance with ESI Act 1948 + contributions to ESIC.
May 2026. Eligible workers: 132 (out of 145, 13 above wage limit). Wages: ₹14.5 lakh. Worker contribution @ 0.75 %: ₹10,875. Employer contribution @ 3.25 %: ₹47,125. Total remittance: ₹58,000. Filed Form 5 by 15-Jun-2026. 5 IP numbers issued. 2 sickness benefit claims processed.
Employees' State Insurance (ESI) is a mandatory social-security insurance under the ESI Act 1948 covering employees earning ≤ ₹21,000/month. For construction projects with > 10 workers, ESI registration is mandatory in most Indian states.
Contributions: Employer 3.25% + Employee 0.75% = 4% of monthly wage; deposited monthly to ESIC by 15th of following month.
Non-compliance penalties: interest @ 12% per annum on delays, criminal prosecution under Section 84, personal director liability. The ESI Tracker is the per-worker monthly log enabling compliance verification.
Per-worker monthly fields: - Worker name + Aadhaar + age + sex - ESI Insurance Number (10-digit) - Date of joining project - Days worked + absences - Gross wages earned - Employee contribution (0.75% deducted) - Employer contribution (3.25% paid) - Total deposited; challan number; date - Dispensary tie-up + family members covered
Returns + reconciliation: - Monthly ESI Return (by 15th) - Half-yearly ESI Return 6 - Annual ESI Return 18 (audit-grade)
Worker benefits (78 days contribution minimum in 6 months): - Medical care for self + family - Sickness benefit (70% wages, up to 91 days) - Maternity benefit (26 weeks at 100%) - Disablement (50% of wages) - Dependent benefit
1. Non-registration of eligible workers — workers crossing 10-worker threshold not registered. 2. Delayed deposits — beyond 15th of next month; 12% interest + penalty. 3. Wrong wage basis — wage with vs without allowances/bonuses; ESI dues miscalculated. 4. Missing temporary workers — daily-wage labour treated as 'not employee'; all workers actually covered. 5. No dispensary tie-up — workers cannot access medical care. 6. Sub-contractor non-coverage — main contractor jointly liable. 7. Aadhaar / KYC issues — workers without proper ID; eligibility lost.
Companion: - Deductions Register (PMC-BIL-REG-002) - PPE Issue (PMC-SAF-REG-002) - Wage register (Labour Codes 2020) - EPF contribution register - BOCW cess register
Regulatory: - ESI Act 1948 + Rules + Regulations - Code on Social Security 2020 — integrating ESI/EPF - EPF Act 1952 — companion provident fund - BOCW Act 1996 — building workers welfare cess - Contract Labour (R&A) Act 1970 — sub-contracted labour - Income Tax Act 1961 — Section 36(1)(va)