Employee State Insurance (ESI) is managed by the Employee State Insurance Corporation an autonomous body created by the law under the supervision of Ministry of Labour and Employment, Government of India. ESI is applicable for factories in which ten or more persons are employed. But currently, any factory or establishment employing ten or more persons drawing wages of upto Rs 21000 p/m must obtain ESI registration.
Under ESI registration, the below mentioned categories of persons are to be counted in addition to the persons directly employed:
Apprentices or trainees undergoing training and learning the trade under an approved scheme will not be counted.
After the registration ESI Returns have to be filed twice a year. The following documents are required for the filing of the returns:
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