In line with the relief measures being extended by Government to business entities and workers, ESIC has extended the date for filing of ESI contribution for the month of April 2021 up to to 15th June 2021 from the normal due date of 15th May 2021.
ESIC has relaxed the provisions as entered in Regulation 31 of Employees' State Insurance (General) Regulations 1950 and allowed the filing of contribution for the month of April 2021 up to 15th June 2021 instead of 15th May 2021.
The ESIC in a Notice No. p-ll/14/Misc./01 /2019 Rev-II dated 12.05.2021 has stated that the ESI Contribution for the month of April 2021 can now be filed and paid up to 15th June 2021 instead of 15th May 2021
This will provide an extended window to 12.36 lakh Employers to pay the contribution under the ESI scheme. The country is dealing with a very challenging situation due to the second wave of COVID-19 Pandemic. Many establishments are temporarily closed and workers are unable to work.
The due date for the payment of ESI contribution is specified in Regulation 31 of the Employees' State Insurance (General) Regulations 1950. It specifies the time limit for payment of the ESI contribution. It states that an employer who is liable to pay contributions in respect of any employee shall pay those contributions within 15 days of the last day of the calendar month in which the contributions fall due.
Prior to June 2017, 21 days time period was given to the employer to deposit the due ESI Contribution. Since then, the time limit is reduced to the 15th day of the succeeding month to deposit the ESI contribution. Now, the due date for payment of ESI contribution is the 15th day (instead of the 21st day) after the end of the month and is effective for contribution payable for the month of June 2017 onwards.
Though the ESI contribution payment due date for the month of April 2021 is extended, however, there is no extension in the due date for the payment of EPF contribution for the month of April 2021 when both the contributions come under labour laws and are managed by the labour ministry.
Further, this benefit of extension of due date for deposit of ESI contribution is given for the month of April 2021 and no benefit in the form of extension of the due date is given for the payment of ESI contribution for the month of March 2021 which was otherwise required to be paid by 15th April, 2021. Almost most of the states except a few states were under lockdown in that period.
Read the full text of the ESIC Notice dated 12.05.2021 extending the due date for payment of ESI contribution for April 2021
E. S. I. C.
PANCHDEEP BHAWAN C.I.G MARG, NEW DELHI - 110002
No. p-ll/14/Misc./01 /2019 Rev-II Dated 12.05.2021
Notice
Keeping in view the Pandemic and second wave of Corona Virus (COVID-19) in the country, the Director General has relaxed the provisions as entered in Regulation 31 of Employees' State Insurance (General) Regulations 1950. and allowed filing of contribution for the month of April 2021 up to 15th June 2021 instead of 15th May 2021.
The ESI Contribution for the month of April 2021 can now be filed and paid up to 15th June 2021 instead of 15th May 2021.
M K Sharma
Insurance Commissioner (Rev.)
Download Copy of ESIC Notice Dated 12.05.2021 extending the due date for payment of ESI contribution for April 2021 in pdf format
Read Also:
How to report EPF and ESI due date extension in Tax Audit Report for AY 2020-21
Disallowance of Employees’ Contribution to Provident Fund and ESIC after Due Date: Budget 202
0 Comments