Quick answer: ESI contributions for a wage month (employee 0.75% plus employer 3.25%) must reach ESIC within 15 days of the end of that month, so October wages are due by 15 November. You file the month's contributions on the ESIC employer portal, generate a challan, pay it online and confirm it through Online Challan Double Verification. Paying late costs 12% a year simple interest plus damages, and the portal stops accepting a month's contribution 42 days after its contribution period ends.
Every ESI-covered employer pays one challan a month to the Employees' State Insurance Corporation. This guide explains what the ESIC challan is, the due date and the dates coming up, how to generate, pay, download and verify it, what to do when a payment fails or is wrong, and exactly what a late payment costs, with a worked example. It also covers a date that matters this month: the old ESI regulations that set these rules are saved only until 20 November 2026. For who is covered and how contributions are calculated, see our ESI payroll guide and the ESI calculator.
What is an ESIC challan?
An ESIC challan is the payment document for an establishment's monthly ESI contributions. It is generated on the ESIC employer portal after you file the month's contribution, that is, the wages and days worked for each insured person (IP) and the resulting employee and employer shares. Each challan has a challan number, which is different from your 17-digit employer code and from the bank's transaction reference.
"ESIC payment" simply means paying that challan. The employer deducts the employee's 0.75% from wages, adds its own 3.25%, and pays the total in one challan (ESIC: Contribution). Employees whose average daily wage is up to ₹176 pay no share, but the employer still pays 3.25% for them.
What is the due date for ESI?
ESIC's rule is that contributions are paid within 15 days of the last day of the calendar month in which they fall due. The period was cut from 21 days to 15 from the June 2017 contribution onwards. There is no grace period, and a payment counts only when it is credited to ESIC, so do not leave it to the evening of the 15th. A due date on a Sunday, such as 15 November 2026, does not move; online payment works that day.
| Wage month | ESI due date | Day |
|---|---|---|
| October 2026 | 15 November 2026 | Sunday |
| November 2026 | 15 December 2026 | Tuesday |
| December 2026 | 15 January 2027 | Friday |
| January 2027 | 15 February 2027 | Monday |
| February 2027 | 15 March 2027 | Monday |
| March 2027 | 15 April 2027 | Thursday |
Two more dates belong to the same cycle. ESI runs in two contribution periods, April to September and October to March, and the return of contribution for each is due within 42 days of the period's end: 11 November and 12 May. The return is built from your monthly filings, and after the 42-day date the portal no longer accepts filings or payments for any month of that period, under an ESIC restriction in force since the April to September 2019 period. That 42-day lock is why an unpaid month must be cleared quickly; for April to September 2026 it fell on 11 November 2026, so any month of that period still unpaid should be taken up with the ESIC branch office. (The draft 2026 Regulations would allow 45 days, instead of 42, for filing a period's monthly returns.)
The due date is the same in every state, including Karnataka, Maharashtra and Tamil Nadu, because ESI is a central scheme. PF has the same 15th date (see our PF challan guide and PF ECR filing guide), and the full monthly calendar is in our payroll compliance checklist.
The 20 November 2026 transition. The ESI Act, 1948 was repealed when the Code on Social Security, 2020 took effect on 21 November 2025. Section 164(2)(b) of the Code kept the ESI (General) Regulations, 1950, including the 15-day due date, the 42-day return and the damages table, in force for one year, up to 20 November 2026. (The ESI (Central) Rules, 1950 were already replaced by the Social Security (Central) Rules, 2026 on 8 May 2026.) ESIC published draft ESI (General) Regulations, 2026 in July 2026 to replace the 1950 Regulations, and the draft keeps payment within 15 days of month-end and online challans (summary of the draft). As of 14 November 2026 the final regulations have not been notified. Keep paying by the 15th and watch ESIC's notices after 20 November. Our Social Security Code transition guide tracks what changes on that date.
How to generate an ESIC challan
- Log in to the ESIC employer portal with your employer code and password.
- Open Monthly Contribution and choose to file the monthly contribution for the wage month.
- Enter or upload the data for each insured person: IP number, days for which wages were paid, and total monthly wages. Use the portal's Excel template for bulk upload, and give a reason code for anyone with zero days or wages (for example, left service or on leave).
- Check the totals the portal calculates against your payroll register: number of IPs, total wages, employee share and employer share.
- Submit and generate the challan. The portal issues a challan number for the amount due. Note it down.
If nobody was paid wages in a month, file the month with zero values rather than skipping it, so the contribution history has no gap.
How to pay an ESIC challan online
After the challan is generated you can pay at once or later from the portal's challan list. ESIC's online payment page offers SBI net banking and other authorised banks; choose your bank, approve the debit in internet banking, and you are returned to ESIC's success page. Save or print it. ESIC also has a public e-Challan Payment page that needs only the employer code, which helps when the person who pays is not the person who files.
Pay from the establishment's own bank account, pay once per challan, and do not pay a second time just because the portal still shows "pending" a few minutes after the bank debit. Check the status first (next section).
How to read and download an ESIC challan
An ESIC challan shows the employer code and name, the wage month and contribution period, the challan number and date, and the amount, split into the employee and employer shares. After payment, the receipt adds the bank, the transaction number and the payment date. For the worked example in this guide, a challan for October 2026 wages looks like this:
| Item | Amount (₹) |
|---|---|
| Total ESI wages of insured persons | 1,80,000 |
| Employee share, 0.75% | 1,350 |
| Employer share, 3.25% | 5,850 |
| Challan total | 7,200 |
In practice each employee's share is rounded up to the next rupee, so a real challan can be a few rupees higher than 4% of total wages. To get a copy, use the portal's challan print or reprint option, or reprint the success page through Online Challan Double Verification, and file it with the month's payroll and the bank statement.
How to check ESI payment status
- Online Challan Double Verification: under Monthly Contribution, enter the challan number to see whether it is paid, and reprint the success page. This also updates a payment that the bank completed but ESIC still shows as pending.
- Contribution history: the portal's contribution records show each month's filed amount and payment.
- Employees: insured persons can see contributions paid for them on ESIC's insured person portal.
What to do if a payment fails or the challan is wrong
Failed payment. If the transaction failed because of connectivity, insufficient funds or a timeout, open Online Challan Double Verification, enter the challan number and pay the same challan again. If the bank did debit the money, wait for the status to update and check again before paying twice; if it stays unpaid, take it up with the bank and ESIC with the transaction reference.
Short payment. Generate a further challan for the balance for the same month (the portal allows modifying the contribution and paying the difference) and pay it before the 42-day date for that contribution period.
Wrong month, period or employer code. There is no self-service reversal. Take the challan, the success page and the bank reference to your ESIC branch office. Do not adjust it by underpaying the next month; each month is checked on its own and the short month attracts interest.
What happens if ESI is paid after the due date?
Three consequences can follow a late ESI payment: interest, damages and, in serious cases, prosecution.
Interest at 12% a year
Under section 127 of the Code on Social Security, simple interest at 12% a year runs on any amount due from the due date to the date of actual payment (S.O. 2698(E), 29 May 2026, which applies from 21 November 2025). This matches the 12% that the old Regulation 31A charged for every day of delay.
Damages
Damages are a separate penalty under section 128 of the Code, capped at the amount of arrears and levied only after the employer has had an opportunity to be heard. The rate comes from the regulations:
| Period of delay | Regulation 31C, 1950 (in force up to 20 Nov 2026) | Draft 2026 Regulations (proposed) |
|---|---|---|
| Less than 2 months | 5% a year | 1% of the arrears for each month of delay |
| 2 to less than 4 months | 10% a year | |
| 4 to less than 6 months | 15% a year | |
| 6 months or more | 25% a year |
The 1950 rates are in Regulation 31C. The flat 1% a month is only a draft, and nothing in it is final until ESIC notifies the regulations.
Worked example: what a late ESI payment costs
Take the ₹7,200 challan for October 2026, due on 15 November 2026. Interest is calculated on the days of delay. The old damages column applies the Regulation 31C rate for the length of delay to those days; the draft column applies 1% a month. All three dates fall after 20 November 2026, when the 1950 regulations stop being saved, so which damages rate applies depends on what ESIC notifies; the two columns show the range. Actual damages are fixed by ESIC's order after a hearing.
| Paid on | Days late | Interest at 12% (₹) | Damages, Reg 31C (₹) | Damages, draft 1%/month (₹) |
|---|---|---|---|---|
| 15 Dec 2026 | 30 | 71 | 30 (5% a year) | 72 |
| 15 Jan 2027 | 61 | 144 | 120 (10% a year) | 144 |
| 15 Mar 2027 | 120 | 284 | 355 (15% a year) | 288 |
The amounts look small for one month, but interest and damages apply to every late month, and the 42-day lock means a payment missed for long enough has to be cleared through the branch office instead of the portal.
Prosecution and settlement
Not paying contributions is an offence under section 133 of the Code. If the employee's share was deducted from wages and not deposited, the punishment is imprisonment of one to three years and a fine of ₹1 lakh; not paying the employer's share is punishable with two to six months' imprisonment and a fine of ₹50,000. For cases already in court, ESIC's New Amnesty Scheme, 2025 has been extended to 31 December 2026 for settling eligible disputes and withdrawing court cases filed up to 31 March 2025.
Income-tax effect
Under the Income-tax Act, 2025, the employer's ESI contribution is deductible for the year if it is paid by the due date of the return of income (section 37), and the employees' share deducted from wages is allowed from tax year 2026-27 if it is credited by the return due date (section 29(1)(e)). Our payroll accounting guide shows the entries for the challan, interest and damages.
Monthly ESIC challan checklist
- Update joiners and leavers so every eligible employee has an IP number before the month is filed.
- File the month's wages and days for every IP, with reason codes for zero-day employees.
- Reconcile the challan total to payroll: 0.75% employee share and 3.25% employer share.
- Pay by the 15th, then confirm through Online Challan Double Verification.
- Save the challan, success page and bank statement with the payroll file.
- Before 11 November and 12 May, check that every month of the period is filed and paid, and complete the return of contribution.
Related reading: ESI in payroll · PF challan payment · Payroll process · Professional tax · ESI calculator
Check every ESIC challan against payroll. The Complete Indian Payroll Excel Workbook calculates each employee's ESI share with rounding and totals the month, so the portal figure can be checked before you pay.
Frequently asked questions
What is an ESIC challan?
An ESIC challan is the payment slip for an employer's monthly ESI contributions. It is generated on the ESIC employer portal after the month's wages and contributions are filed for each insured employee, carries a challan number, and is paid online. The paid challan and its transaction reference are the proof that the contribution reached ESIC.
Is the ESI payment date extended?
Not as a rule. Contributions are due within 15 days of the end of the wage month, and ESIC has extended that date only occasionally, by a specific notice for a specific month, for example March 2022 contributions, which could be paid up to 30 April 2022. Unless ESIC issues such a notice, treat the 15th as the deadline.
How do I check the ESI payment date?
Use the Online Challan Double Verification option in the Monthly Contribution section of the ESIC employer portal. Enter the challan number to see the payment status and reprint the successful transaction page, which shows the payment details. The contribution history on the portal and the bank statement confirm the date the money left your account.
Can I cancel an ESIC challan?
The ESIC portal has no general cancel option for a paid challan. If an online payment failed, the same challan can be paid again through Online Challan Double Verification. A short payment is made up by generating a further challan for the balance, while a payment made for the wrong month or period has to be taken up with your ESIC branch office with the challan copy and bank reference.
How do I pay ESI contribution after the due date?
File and pay it on the portal in the same way as soon as possible, because interest runs for every day of delay. The portal accepts monthly contributions only until 42 days after the end of the contribution period, which is 11 November for April to September and 12 May for October to March. After that, contact your ESIC branch office to deposit the arrears.
Is the ESI due date different in Karnataka?
No. ESI is a central scheme, so the due date is the same in every state: within 15 days of the end of the month for which wages are paid. What differs by state is professional tax and labour welfare fund, which have their own state due dates.
Position as of 14 November 2026. Based on ESIC's contribution page and online payment manual, the ESI (General) Regulations, 1950 (regulations 26, 31, 31A and 31C, saved under section 164(2)(b) of the Code on Social Security up to 20 November 2026), the draft ESI (General) Regulations, 2026, the Code on Social Security, 2020 (sections 127, 128 and 133) and S.O. 2698(E) of 29 May 2026. Portal menus change from time to time. General information, not legal or tax advice.