Sections 32-33 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 32 lists the six benefits an Insured Person or his dependants can claim from the ESI Corporation: sickness, maternity, disablement, dependants', medical and funeral expenses. Section 33 lets the Corporation add measures for health, welfare, rehabilitation and re-employment from the ESI Fund within limits the Central Government sets.
Section 32(1) gives six benefits: (a) sickness, (b) maternity, (c) disablement, (d) dependants', (e) medical and (f) funeral expenses. Who qualifies, at what rate and for how long is left to the Central Government (s.32(3)); the Corporation can extend medical benefit to the family (s.32(2)). Funeral expenses must be claimed within three months of death, or a longer period the Corporation allows, and cannot exceed the prescribed amount, which rule 21 of the Central Rules, 2026 fixes at twenty thousand rupees. Section 33 adds health and welfare measures, funded from the Fund within prescribed limits.
The six benefits at a glance
| Clause | Benefit | Who gets it |
|---|---|---|
| 32(1)(a) | Sickness benefit: periodical payments during sickness certified by a duly appointed medical practitioner or a person with qualifications the Corporation specifies | Insured Person |
| 32(1)(b) | Maternity benefit: periodical payments for confinement, miscarriage or sickness arising out of pregnancy, confinement, premature birth or miscarriage, on certification by an authority the regulations specify | Insured woman |
| 32(1)(c) | Disablement benefit: periodical payments for disablement from an employment injury, on certification | Insured Person |
| 32(1)(d) | Dependants' benefit: periodical payments to dependants of an Insured Person who dies of an employment injury | Dependants entitled under the Chapter |
| 32(1)(e) | Medical benefit: treatment and attendance | Insured Person (family if extended) |
| 32(1)(f) | Funeral expenses: payment towards the funeral | Eldest surviving family member, or the person who actually incurs the expenditure |
If you want a plain-language tour of these benefits, our post on ESI benefits: medical, sickness, maternity and disability covers them from the employee's side. Employers with insured staff can get help from our ESI and PF registration team.
Funeral expenses: amount and time limit
Clause (f) pays the eldest surviving member of the Insured Person's family towards the funeral expenditure. If the deceased had no family or was not living with the family at death, payment goes to the person who actually incurred the expenditure. The proviso has two limits: the amount cannot exceed the amount the Central Government prescribes, and the claim must be made within three months of death or within a longer period the Corporation or an authorised officer allows. Rule 21 of the Central Rules says the amount is notified by the Corporation and shall be twenty thousand rupees. For background, see funeral expenses under ESI.
Family medical benefit and who sets the conditions
Section 32(2) lets the Corporation extend medical benefit to the family of an Insured Person, subject to conditions in the regulations. Section 32(3) says the qualification to claim sickness, maternity, disablement and dependants' benefit, the conditions, and the rate and period are "such as may be prescribed by the Central Government". Section 32(4) lets the Corporation make regulations on accrual and payment.
What the Central Rules prescribe
Rule 22 of the Central Rules, 2026 sets out qualifying conditions and rates. The main points, as printed:
| Benefit | Rule 22 position |
|---|---|
| Sickness | Qualified if contributions were payable for not less than 78 days in the corresponding contribution period; rate 70 per cent of the "Standard Benefit Rate", rounded to the next higher rupee; no benefit for the first two days of a spell (subject to the stated exception); not more than 91 days in two consecutive benefit periods |
| Extended sickness | Possible for specified diseases in regulations; up to 730 days in total including ordinary sickness benefit; 80 per cent of Standard Benefit Rate |
| Maternity | Qualified if contributions were payable for not less than 70 days in the two immediately preceding contribution periods; payable for 26 weeks, not more than eight weeks before the expected date of confinement; rate equal to the Standard Benefit Rate |
| Disablement | Temporary disablement for not less than three days (excluding the day of accident); daily rate 90 per cent of the Standard Benefit Rate |
| Dependants' | Daily rate 90 per cent of the Standard Benefit Rate, shared among dependants as rule 22(6) sets out |
Rule 22(3) adds further maternity details: twelve weeks from the date the child is handed over to a commissioning or adopting mother, twelve weeks for a woman with two or more surviving children (of which not more than six weeks precede the expected date), six weeks after miscarriage or medical termination of pregnancy, and an additional period not exceeding one month for sickness arising out of pregnancy or confinement. Rule 22(4) gives a medical bonus of rupees fifteen thousand per case where confinement happens at a place without ESI medical facilities, for two confinements only.
These are Central Rules. Where the State Government is the appropriate Government, the State's own rules apply. The dependants' scale and the later sections are taken up in our article on section 38. For the sickness and disablement side, see our existing posts on sickness benefit and disablement benefit.
Example
A warehouse employee has contributions payable for 80 days in the relevant contribution period and falls ill. Under rule 22(1) he meets the 78-day test, so he can claim sickness benefit at 70 per cent of his Standard Benefit Rate, from the third day of the spell, for up to 91 days across two consecutive benefit periods. If he dies and his son arranges the funeral, the eldest surviving family member claims funeral expenses within three months, up to twenty thousand rupees.
Section 33: health, welfare and rehabilitation
Section 33 lets the Corporation, in addition to the listed benefits, promote measures for the health and welfare of Insured Persons and for the rehabilitation and re-employment of those who are disabled or injured. It may spend from the Employees' State Insurance Fund on these measures within limits the Central Government prescribes. Rule 16 sets one limit: for annual medical examination of Insured Persons aged forty and above through the Corporation's own hospitals or dispensaries, and for rehabilitation and re-employment, up to rupees one thousand crore per year or as the Central Government specifies. See sections 25 to 27 for the matching purpose in s.26(k).
Need help with ESI registration so staff can claim benefits?
Benefits only reach an employee whose registration and contributions are in order. If you are unsure whether everyone is registered or contributions are reaching the Corporation, our team can assist with ESI and PF registration and a review of your setup.
Key takeaways
- Six benefits under s.32(1): sickness, maternity, disablement, dependants', medical and funeral expenses.
- Funeral claim: within three months of death (extendable); amount twenty thousand rupees under rule 21.
- Medical benefit can be extended to the family (s.32(2)).
- Qualifying days and rates are prescribed, for example 78 days and 70 per cent for sickness benefit in rule 22.
- Section 33 allows health, welfare, rehabilitation and re-employment measures from the Fund, within limits.
Read next
- Sections 30 and 31: Administrative expenses and payment of contributions
- Sections 34 and 35: Presumption of accidents in the course of employment
- ESI benefits: medical, sickness, maternity and disability
- ESI maternity benefit, 26 weeks paid
Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.