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The Employees’ State Insurance (ESI) Scheme in India is a social insurance program designed to shield workers from the impacts of illness, maternity, disability, and death. It also offers medical care for insured employees and their families.
The Employees Provident Fund (EPF) is a retirement savings and social security program for salaried workers in India. It is managed by the Employees’ Provident Fund Organisation (EPFO), which is a government body under the Ministry of Labour and Employment.

About Employee State Insurance (ESI) scheme and its Applicability
The ESI scheme is a self-funded social security program designed to help employees facing financial difficulties due to sickness, disability, or death from work-related injuries. The ESI scheme applies to all factories and establishments with 10 or more employees (or 20 or more in some states). It covers employees whose monthly wages are Rs.21,000 or less (Rs.25,000 for employees with disabilities).
Initially, the ESI scheme applies to all factories, including government-owned ones, except for seasonal factories. However, it does not apply to government factories or establishments if their employees already receive similar or better benefits than those offered by this Act.
A factory or establishment covered by this Act will still be governed by it even if the number of employees drops below the specified limit or if the manufacturing process stops using power.

Step by step compliance of ESI scheme

Compliance of ESI scheme can be done by the following steps:
a) Register online at Shram Suvidha.
b) Make monthly contributions and file returns online at ESIC.
c) Keep records of attendance, wages, and accounts as required by other laws.
d) Maintain an Accident Register in Form-11 and an Inspection Book.
e) Fill out an Accident Report in Form-12. Report fatal or serious injuries immediately, and other accidents within 48 hours.

To view or upload compliance reports, users need:
A Shram Suvidha Portal login account.
The establishment’s LIN.
The LIN linked to the user account.
Once these conditions are met, follow the steps below to view or upload compliance reports.

Step-by-Step Procedure:

Step 1: Create a Shram Suvidha Portal Account
1.Sign Up Process:
oGo to the Shram Suvidha Portal and click on “Sign Up.”
oEnter your name, email ID, mobile number, and the captcha code.
oClick “Sign Up.”
2.Email Confirmation:
oCheck your registered email for a confirmation email.
oClick the link in the email to verify your account.
3.Enter OTP:
oA new window will open to enter the OTP and captcha code.
oEnter the OTP received via email or mobile number.
4.Create Login Credentials:
oA new window will open to create a unique user ID and password.

Step 2: Log In to Shram Suvidha Portal

1.Go to the Shram Suvidha Portal and enter your user ID, password, and verification code.
2.Click the “Submit” button to log in.

Step 3: Link Your Establishment

1.After logging in, check if your establishment is linked to your account.
2.If not, follow these steps:
oClick “Link Establishment” from the left-hand menu.
oEnter the required details:
LIN Number
Registered Mobile Number (belongs to the previous user account linked with the LIN)
Registered Email ID (belongs to the previous user account linked with the LIN)
3.If you don’t have the previous user’s mobile/email, enter the LIN number and choose “Generate Authorization Letter.”
Note: Once the LIN is linked with your account, you can see the list of linked establishments on the home page.

Step 4: View/Upload Compliance Reports
1.Once the LIN is linked to your user ID:
oGo to the dashboard.
oClick on the “Your Inspection” tab, the third from the top on the dashboard.
2.Click “View/Upload Compliance Report” under the details section on the right side of the window.

Step 5: Upload Compliance Report

1.On the compliance report page:
oClick “Choose File” to select a PDF file to upload (up to 15MB in size).
oUpload the file.
By following these steps, you can successfully register, link your establishment, and upload compliance reports on the Shram Suvidha Portal.

About Employees Provident Fund (EPF)

In this scheme, your employer takes a fixed amount from your salary each month and adds their contribution to your EPF account. You can use your EPF savings to get a loan or withdraw it after retirement to cover your expenses.
Under the EPF Act, all organizations with more than 20 employees must register with the EPFO. When you start working at such a place, both you and your employer must contribute 12% of your basic pay to your EPF account.
While your full 12% goes into your EPF account, only 3.67% of your employer’s contribution does. The remaining 8.33% goes into your Employee’s Pension Scheme.
The government pools these funds and invests them in securities, generating an interest rate between 8% and 13% per year. Your EPF account stays active as long as you’re employed and getting paid

Applicability of EPF

The EPF Act applies to:
(a) Every factory in industries listed in Schedule I with 20 or more employees. (b) Any other establishment with 20 or more employees, or those specified by the Central Government through an official notification.
The Central Government can extend the Act to establishments with fewer than 20 employees after a two-month notice period.
Additionally, if the Central Provident Fund Commissioner finds that the employer and the majority of employees agree to apply the Act, it can be applied to that establishment from the date of agreement or a later specified date, through an official notification.
An establishment covered by the Act will remain under its regulations even if the number of employees drops below 20.

Compliance of EPF

a)Register online at Shram Suvidha Portal.
b)Make monthly contributions and file returns online at EPF Unified Portal.
c)Submit Form 11 – Declaration Form for no EPF deduction if conditions are met.
d)Submit Form 5A – Return of Ownership, keep it updated, and maintain an Inspection Book.
e)File the International Worker Return under EPF monthly.
f)Register the Digital Signature Certificate (DSC) and E-sign of the authorized signatory on the EPF portal for employee record approval.

Important points to consider regarding EPF

a) Trainees or interns are not considered employees under the Act’s definition.
b) Members can contribute more than the Rs. 15,000 wage limits. The total contribution, including voluntary and mandatory amounts, can reach up to Rs. 15,000 per month, with approval from the APFC/RPFC.
c) Once enrolled, members cannot choose to leave the EPF scheme.
d) Filing International Workers (IW) Returns is obligatory.

Written by- Devesh Sharma, Completed 4th Year, BBA LLB,UPES, Dehradun