Consequences of Delayed Payment
An employer who fails to pay the contribution within the limit specified in the regulation shall be liable to pay simple interest at the rate of 12% per annum in respect of each day of delay or default in payment of contribution.
Penal Provisions for Non-Payment or Delayed Payment of Contribution
The Corporation may levy and recover damages as per the Regulations, at the following rates, not exceeding the amount of contribution payable for default or delay in payment of the contribution.
| Period of delay |
Rate of damages in % p.a |
| Less than 2 months |
5% |
| 2 to 4 months |
10% |
| 4 to 6 months |
15% |
| 6 months and above |
25% |
The employer is liable for prosecution under Section 85(a) for the first time, and if the employer repeats the offence, he will be liable for enhanced punishment for every repetition.
The ESI has been established for the benefit and betterment of workers, and the employer must ensure that the purpose is served.
Filing Accident Reports
mployer shall submit an Accident Report to the branch office or ESI Dispensary concerned immediately in respect of accidents that could result in death or disablement of the employee within 24 hours of its occurrence. Minor accidents that do not cause absence from work need not be reported.
ESI Corporation has introduced a facility to file Accident Report online also at ESI Employer Portal
An accident which may occur while commuting between the place of residence and workplace is also treated as notional extension of employment, and as a result, and the injury sustained from such an accident is construed as employment injury, if, the nexus between the time, place and circumstances and employment is established, for purpose of disablement or death benefit.
List of documents to be submitted in Claiming of Sickness / Temporary or Permanent disablement / Dependent benefits from ESIC
- Accident (Employment injury)
- ESIC IP number / TIC card – attested by employer
- Copy of Form 12 – Accident Register signed by the Authorised Signatory
- In and Out register for IP (attendance)
- Wage register stating IP’s wages
- The discharge summary from Hospital
- Original hospital bills
- Investigations did copies
- Original Medicine bills
- Details of the shift in which IP is performing a duty
- Wage verification certificate
