The process involves several steps, including: 

ESI Contribution Calculation: Employers calculate the ESI contributions for each covered employee based on their wages/salary. The contribution rates are set by the government and are typically a percentage of the employee's wages.

Preparation of ESI Challan: After calculating the ESI contributions, employers generate an ESI challan, which is a statement showing the total amount of ESI contributions to be deposited with the ESI authorities. This challan also includes details such as the employer's and employees' ESI contribution amounts.

ESI Payment: Once the ESI challan is prepared, employers deposit the ESI contributions along with administrative charges with the ESI authorities through the designated bank.

ESI Return Filing: After making the ESI payment, employers file ESI returns with the ESI authorities. ESI returns typically include details such as the total ESI contributions made, employee-wise contribution details, wages/salary details, and other relevant information.

ESI return filing is typically done online through the ESI portal. It is essential for employers to ensure timely and accurate ESI return filing to comply with ESI regulations and avoid penalties for non-compliance.