Employees' State Insurance (ESI) is social security and health insurance scheme for the Indian Workers. This Fund of ESI is managed by Employee State Insurance Corporation (ESIC) and its rules regulations.

The ESIC is applicable on all the establishments having 10 or more workers and is beneficial to all the employees earning Rs. 15,000 /- or less per month as wages, employer and employee contributes towards ESI.

The Employees registered under ESIC are entitled to medical treatment for themselves and their dependents, unemployment cash benefits and maternity leaves for women employees.

All employers having 10 or more employees are required to be registered with Employee State Insurance (ESI) Corporation. Those entities having ESI Registration must then file ESI returns. ESI returns are due on half-yearly basis.