Name of the Legislation

Employees State Insurance Act, 1948

 Applicability

•Under Section 2(12) The Act is applicable to the factories

employing 10 (Ten) or more persons irrespective of
whether power is used in the process of manufacturing or
not.

•Under Section 1(5) of the Act, the Scheme has been

extended to shops, hotels, restaurants, cinemas including
preview theatre, road motor transport undertakings and
newspaper establishment employing 20 (Twenty) or
more
•Further, u/s 1(5) of the Act,persons.
the Scheme has been
extended to Private Medical Institution and Educational
Institutions employing 20 (Twenty) or more persons in
certain States .
•The existing wage-limit for coverage under the Act, is
Rs.21,000/- per month (excluding remuneration for
overtime)
 Relevant Definitions Web link

https://www.esic.nic.in/esi-act

Sec 2(11)
"family" • means all or any of the following
relatives of an insured person, namely,-
(i) a spouse;
(ii) a minor legitimate or adopted child
dependent upon the insured person;
(iii) a child who is wholly dependent on the
earnings of the insured person and who is-
(a) receiving education, till he or she attains
the age of twenty-one years, (b) an
unmarried daughter;
(iv) a child who is infirm by reason of any
physical or mental abnormality or injury and
is wholly dependent on the earnings of the
insured person, so long as the infirmity
continues;
(v) Dependant parents, whose income from
all sources does not exceed such income as
may be prescribed by the Central
Government;
(vi) in case the insured person is unmarried
and his or her parents are not alive, a minor
brother or sister wholly dependent upon the
earnings of the insured person. (2010
amendment)

Sec 2(8)"employment injury"

means a personal injury to an employee
caused by accident or an occupational
disease arising out of and in the course
of his employment, being an insurable
employment, whether the accident
occurs or the occupational disease is
•Sec (15A) "permanent partial
contracteddisablement"
within or outside
meansthe territorial
such
limits of India
disablement of a permanent
nature, as reduces the earning
capacity of an employee in every
employment which he was
capable of undertaking at the time
of the accident resulting in the
disablement:
Compliance Reference Name of State/Jurisdiction Law Type

Remittance and contribution Punjab Labour Law

Punjab Labour Law

Register of Employees
Declaration of registration Punjab Labour Law

Accident book Punjab Labour Law

Report of accident Punjab Labour Law

Compliance Title Compliance Category Compliance Description

Contribution Procedural
Deductions made : (4.75% &
1.75%) by the employer from the
salary
Maintain registers Procedural maintaing register is a mandatory
for employer in certain cases

Registration Registration Imprisonment and fine

Maintain registers Procedural Imprisonment and fine

convey information of accident Event Imprisonment and fine

Helping Hand Due Date Form No / Formats

It is mandatory to made the 21st of every month Challan

deductions from the employee
salary and make contribution of
employer
maintaing register is useful for N.A Form 6
employer when the inspector ask
for registers to escape from
penality
Its Mandatory to register within 15 days from application Form 01 an 01a under regulations
15 days when the act is applicable 10ba of employee state insurance
regulations 1950

Maintaing the register of accident Event based Form 11

of previous 5 yearss as per
regulations

Inform the employee state imedately when accident happen Form 12

insurance corporation if any
accident happens
Section / Rule / Reference Legal Verbatim of the Legislation
Section / Rule / Reference

SECTION 39 according to section 39 employer Employees state insurance act

have to follow the rules made by 1948
central and state government
regarding contribution
Section 44 The act lays down the liability on Employees state insurance act
the principal employer to file 1948
return and maintain register

Regulation 10 ba compulsory registration within 15 Employees state insurance act

days after act applicable 1948

Regulation 66 As per rules its mandatory to Employees state insurance act

maintain accident register 1948

Regulation 68 As per rules its mandatory to Employees state insurance act

inform any accident to authority 1948
Consequence of Non Controlling Authority Controlling Authority
Compliance Website

Recovery can be made by the Employee state insurance https://www.esic.nic.in/esi-act

officer 1 year to 3 year corporation
imprisonment and fine can be
imposed
Imprisonment upto 6 months and Employee state insurance https://www.esic.nic.in/esi-act
fine corporation

Penalties employee state insurance https://www.esic.nic.in/esi-act

corporation

Penalties Employee state insurance https://www.esic.nic.in/esi-act

corporation

Penalties Employee state insurance https://www.esic.nic.in/esi-act

corporation
Risk Rating Proof of Compliance

High Reciept of return

Moderate Proper maintained registers

High certificate of employer no.

Moderate Proper maintained registers

High submission of form