The due date for paymenet of ESI is 21 days from the calaender Month or actual payment made whichever is earlier. Normally will be paid on 20th of every month.
Return in Form 5 to be filed, also it has to be filed halfyearly return under regulation 26 of ESIC Act.
Employee's contribution @ 1.75% and employer's contribution @ 4.75% together deposited at any SBI in the prescribed challan..