ESIC contribution for October 2026 by 15 November: a challan and late-interest sheet for CA firms

Updated 24 Oct 2026 · Disclosure: the white-label calendar linked below is an Unadhi product (₹999/year). This guide is for information only, not professional advice.

What you get: a ready-to-copy Google Sheet layout for every ESIC contribution your clients owe for October 2026 wages. Tab 1 has one row per client: employer code, number of insured employees, gross wages, employer share at 3.25% and employee share at 0.75% (each rounded up to the next rupee, per employee, in a helper tab), a due-date formula (15 November 2026), date paid, challan number, and a late-interest formula at 12% a year for each day of delay. Tab 2 filters the clients still unpaid. You also get a made-up example, a plan for 9 to 15 November, a note on the new contribution period that started on 1 October, and a WhatsApp message for clients.

Short answer (checked 24 Oct 2026): ESIC says employers must pay both shares within 15 days of the last day of the calendar month in which the contributions fall due, so October 2026 contributions are due by Sunday 15 November 2026. The rates are 3.25% (employer) and 0.75% (employee) of wages, each rounded up to the next rupee, now under rule 19 of the Social Security (Central) Rules, 2026. The wage ceiling is ₹21,000 a month (₹25,000 for a person with disability), and employees with an average daily wage up to ₹176 pay no employee share (the employer still pays its share). Regulation 31A of the ESI (General) Regulations, 1950 charges 12% a year for each day of delay. We found no official extension for 15 November falling on a Sunday, so aim to pay by Friday 13 November.

What changed and what did not

• The law behind it: since 21 November 2025, ESI coverage and contributions come under Chapter IV of the Code on Social Security, 2020. The rates, the 15-day deadline and the interest rule are the same as before; the sections you quote in letters and notes are different.
• Coverage: establishments with ten or more persons (other than seasonal factories), and any establishment in a notified hazardous occupation even with one employee.
• New contribution period from 1 October: the October 2026 to March 2027 period started this month. An employee who was covered on 1 October stays covered until 31 March even if a raise takes their wages above ₹21,000 during the period. Someone already above ₹21,000 on 1 October is not covered for this period. Check every client's salary changes from 1 October before you fill the sheet.
• Damages on top of interest: ESIC can also levy damages under regulation 31C, a graded yearly rate that starts at 5% for a delay of under two months, after giving the employer a hearing.
• Income-tax angle: under the old Income-tax Act (section 36(1)(va)), the employee share deducted from salary was deductible only if paid by the ESI due date. We did not confirm the matching section of the Income-tax Act, 2025, so treat 15 November as the date that protects the deduction and check with your tax team.

Tab "Oct ESIC": one row per client

Tab "Employees": one row per employee

About column H: the ₹176 test uses the average daily wage for the wage period. The formula divides October wages by days paid, which is a working approximation. Check unusual cases (part-month joiners, piece-rate workers) against the figure the ESIC portal calculates when you upload the monthly contribution.

Tab "Unpaid": who still has to pay

Use =FILTER('Oct ESIC'!A2:M,'Oct ESIC'!I2:I=""), then sort by column G so the biggest amounts get the first call. Add columns for who will call the client, the date the client promised to pay, and whether the client's internet banking works on the ESIC payment gateway.

Made-up example (not a real client)

Client "Sample Garments" has 14 employees. Twelve were at or below ₹21,000 on 1 October and earn ₹17,500 each in October. The employer share is ROUNDUP(568.75) = ₹569 each and the employee share ROUNDUP(131.25) = ₹132 each, so ₹6,828 + ₹1,584 = ₹8,412. A thirteenth, paid ₹20,500 on 1 October, got a raise to ₹22,000 in October and stays covered until 31 March: their row adds ₹715 + ₹165 = ₹880. The fourteenth, a manager above ₹21,000 on 1 October, is not covered. Total to pay: ₹9,292. Paid on 13 November: status OK. Paid on 25 November: 10 days late, interest = 9,292 × 12% × 10 / 365 = about ₹31, plus possible damages.

Plan for 9 to 15 November

• Mon 9 Nov: collect October payroll from each client; register any new joiners on the ESIC portal so they get an IP number before you file.
• Wed 11 Nov: fill the Employees tab, check the 1 October coverage column, and send each client the total.
• Fri 13 Nov: target day. Upload the monthly contribution, generate the challan, collect payment receipts and fill columns I and J.
• Sun 15 Nov: legal last day. Anything unpaid moves to the Unpaid tab with interest running from the next day.

WhatsApp message to a client

"Hello, ESIC for October wages is due by Sunday 15 November. Your amount is ₹[X] (employer ₹[Y] and employees ₹[Z]). Please send us October payroll by Monday 9 November and pay the challan by Friday 13 November. Any employee who joined in October must be registered first. After the 15th, ESIC charges 12% a year interest for each day, and it can add damages."

Related guides

• EPFO ECR monthly due date and late fees
• TDS and TCS deposit for October 2026 by 7 November
• November 2026 due-date chase list for CA firms
• Statutory bonus for FY 2025-26 by 30 November 2026
• Telangana professional tax due dates 2026-27

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Sources

• ESIC: Contribution (rates, ₹176 exemption, 15-day deadline, contribution periods)
• ESIC Standard Note on the ESI Scheme as on 1 January 2026 (Code on Social Security coverage, ₹21,000/₹25,000 ceiling)
• Regulation 31A, ESI (General) Regulations, 1950: interest at 12% a year (text copy)
• Bar & Bench: Social Security (Central) Rules, 2026, rule 19 contribution rates

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