ESI contribution payment
The monthly payment of employer and employee ESI contributions under the continuing 1950 payment regulation.
15 Nov 2026
- ESIC
- Labour and social security
- Not specified
- 2026-09-01
Pay ESI contributions by the 15th of the month after the contribution month. Employer and employee rates are 3.25% and 0.75% under the Social Security (Central) Rules, 2026. Payment mechanics still come from regulation 31 of the 1950 regulations while the 2026 General Regulations remain draft.
The rates are final in the 2026 Central Rules. The payment mechanism remains in the ESI (General) Regulations, 1950 until final replacement regulations are notified.
All dates this year
15 May 2026April 2026
15 Jun 2026May 2026
15 Jul 2026June 2026
15 Aug 2026July 2026
15 Sept 2026August 2026
15 Oct 2026September 2026
15 Nov 2026October 2026
15 Dec 2026November 2026
15 Jan 2027December 2026
15 Feb 2027January 2027
15 Mar 2027February 2027
15 Apr 2027March 2027
The rule
Pay the contribution by the 15th day of the month after the contribution month under the continuing 1950 regulations.
Who must comply
- An employer and employees covered by Chapter IV of the Code on Social Security
Statutory basis
Before you file
- Calculate the employer contribution at 3.25%.
- Calculate the employee contribution at 0.75%.
How to file
- Pay the total contribution by the 15th of the following month.