Information and Details of Annual Arrear Statement 2025-26
ESIC circular Z-14/17/2023/Rev-I · 06 Apr 2026
Official title
Regarding Information /Details of Annual Arrear Statement 2025-26 (English)
Official record
Open source pageSummary
Check the official recordWhat changed
The Employees' State Insurance Corporation directs all Regional Directors and Joint Directors to verify Annual Arrear Statements before submission to the headquarters. Field offices must examine records to ensure arrears are genuine and legally recoverable. Officials must confirm that arrears pertain to the correct period and are not barred by limitation. The Branch Manager or Social Security Officer must certify the authenticity of each statement. Staff must calculate interest under Section 39(5) and damages under Section 85B. Offices must report ongoing litigation and avoid duplicate claims. The dealing official and the Branch Officer face accountability for any discrepancies found at a later stage.
What you must do
- Verify arrear statements against relevant records, wage registers, and account books.
- Certify the genuineness of the arrear statement through the Branch Manager or Social Security Officer.
Document text
HEADQUARTERS EMPLOYEES' STATE INSURANCE CORPORATION PANCHDEEP BHAWAN: C.I.G. ROAD: NEW DELHI-110002 Website: www.esic.gov.in / www.esic.nic.in
No. Z-14/17/2023/Rev-I Dated: 26.02.2026
To, All Regional Directors/ Joint Directors (In-charge) Sub. Regional Offices, ESIC.
Subject: Regarding Information /Details of Annual Arrear Statement 2025-26.
Sir/Madam,
It has been brought to the notice of this office that several Arrear Statements are being submitted by the employers without proper verification and due diligence [unclear in source] No. Z-14/17/2023/Rev-I dated 26.02.2026 positive manner.
All concerned are hereby instructed that before forwarding the Arrear Statement to this office, it must be thoroughly examined and verified as per the provisions of the ESI Act and Regulations, and ensure that the arrears are genuine and legally recoverable.
It has been observed in some cases that the arrears are being submitted without proper calculation, and without checking whether the liability pertains to the correct period and whether the dues have already been paid or not.
Therefore, all field offices are directed to ensure strict compliance with the following guidelines while processing and forwarding the Arrear Statements to Hqrs:
- Verification of Records: All arrear statements must be verified from the relevant records, wage registers, account books, etc., maintained by the employer.
- Authenticity: The genuineness of the arrear statement must be certified by the Branch Manager/Social Security Officer concerned.
- Period of Arrears: The arrears should pertain to the period for which the contribution was due and not barred by limitation.
- Interest & Damages: Proper calculation of interest under Section 39(5) and damages under Section 85B, if applicable, must be done.
- No Duplicity: Care should be taken to ensure that the arrears are not claimed twice for the same period.
- Legal Status: Details of any ongoing litigation regarding the arrears must be provided along with the statement.
Z-14/17/2023/Rev-I
I/3777353/2026
- Review: Regular review of pending arrear cases must be conducted at the regional level.
- Compliance with PWD /CPWD guidelines: Wherever applicable, proper procedures for public works or contracts must be followed.
If any discrepancy is found at a later stage, the responsibility will be fixed upon the dealing official and the Branch Officer concerned.
Kindly acknowledge receipt of this letter and ensure strict compliance.
Yours faithfully,
(राकेश चौहान)
उप निदेशक (राजस्व)
Z-14/17/2023/Rev-I
I/3777353/2026
Source details
- Source
- Employees' State Insurance Corporation
- Type
- circular
- Published by source
- 06 Apr 2026
- Document number
- Z-14/17/2023/Rev-I
- Issuing division
- Headquarters, Employees' State Insurance Corporation
- Coverage area
- labour