Employer correction
Correct master data, contribution/return or evidence through the authorised route while retaining the original record and reason.
Regulation 95B: Report of death of insured person
Reviewed by Finin2min Editorial Desk · Last reviewed 17 July 2026
Regulation-wise current-law crosswalk, implementation controls, evidence, remedies and transition treatment.
Current legal status and scope
Regulation 95B governs death-related evidence, dependant entitlement or payment: Report of death of insured person.
Transition control: The ESI Act, 1948 has been repealed. Code section 164(2)(b) keeps ESI rules, regulations and schemes in force for one year from commencement, only to the extent not inconsistent with the Code; section 164(2)(a) separately preserves prior actions subject to its conditions. The Corporation approved framing of 2026 General Regulations on 30 June 2026; this page does not treat that approval as a final Gazette replacement. Consolidated regulation text.
Regulation-specific legal and control map
Control 1: Establish insured status, death date, employment-injury nexus where relevant and family/dependant relationship.
Establish insured status, death date, employment-injury nexus where relevant and family/dependant relationship.
Implementation test: fix the event date, responsible person, evidence source, current Code/Rule owner and any later ESIC instruction before concluding compliance.
Control 2: Check nomination, age, guardianship and competing-claim facts before authorising payment.
Check nomination, age, guardianship and competing-claim facts before authorising payment.
Implementation test: fix the event date, responsible person, evidence source, current Code/Rule owner and any later ESIC instruction before concluding compliance.
Control 3: Use the current claim channel and retain death, relationship, expenditure and guardianship evidence.
Use the current claim channel and retain death, relationship, expenditure and guardianship evidence.
Implementation test: fix the event date, responsible person, evidence source, current Code/Rule owner and any later ESIC instruction before concluding compliance.
Control 4: Record accrual date, apportionment, review and cessation/change-of-circumstance controls.
Record accrual date, apportionment, review and cessation/change-of-circumstance controls.
Implementation test: fix the event date, responsible person, evidence source, current Code/Rule owner and any later ESIC instruction before concluding compliance.
Responsible parties
Dependant/claimant, guardian, employer, medical authority and ESIC benefit authority
Trigger
Death of an insured person or a later change affecting dependant entitlement.
Current-law crosswalk
Primary Code sections: 32, 38, 39, 40. Central Rules: 21, 22, 25, 26.
Do not duplicate: the full Code and Central Rule analysis remains under the L3 Social Security corpus. This page owns only the saved regulation and its operational transition.
Evidence and audit trail
- death certificate
- employment injury report if applicable
- relationship/age proof
- guardianship/nomination evidence
- decision and payment trail
Quality controls
- Event date and legal-version lock.
- Employee/insured-person identifier reconciliation.
- Maker-checker review and exception log.
- Current portal acknowledgement or reasoned authority decision.
- Privacy-controlled retention of medical and dependant records.
Non-compliance, remedy and escalation
Weak verification can cause wrongful payment, exclusion of a dependant, recovery or litigation.
Insured person or claimant
Use the appropriate claim, grievance, Medical Board, review, ESI Court or High Court route according to the disputed issue.
Authority control
Keep assessment, benefit, interest, damages, recovery and penalty decisions separately reasoned and quantified.
Worked implementation scenario
A transaction arises under Regulation 95B — Report of death of insured person. The compliance owner records the event date and identifies whether the issue concerns coverage, contribution, medical evidence or benefit. The current Code section and 2026 Central Rule are checked first; the saved regulation is then used only for the surviving operational detail. The maker prepares the portal filing, claim or decision pack, while a reviewer verifies identity, wage/contribution or medical evidence, limitation and later ESIC directions. The acknowledgement, calculation and correspondence are preserved together.
Failure pattern: copying the paper-era process without checking whether the Code, final Central Rules or ESIC digital workflow has displaced it.
Practical Q&A
Is Regulation 95B automatically current because it appears in a consolidated text?
No. It survives only through the Code’s savings framework and only to the extent it is not inconsistent with the Code, final Central Rules or a later valid replacement.
Can portal acceptance cure an incorrect legal classification?
No. Portal processing does not conclusively determine coverage, contribution wage, medical entitlement, dependant status or limitation.
Should the proposed 2026 General Regulations be used now?
Not as final law unless and until a valid Gazette notification brings the replacement instrument into force. Track the official status page.
Related provisions and tools
Code section 32Current Code provisionCode section 38Current Code provisionCode section 39Current Code provisionCode section 40Current Code provisionCentral Rule 21Social Security (Central) Rules, 2026Central Rule 22Social Security (Central) Rules, 2026Central Rule 25Social Security (Central) Rules, 2026Central Rule 26Social Security (Central) Rules, 2026ESI concordanceCode–Rule–Regulation map2026 Regulations statusDraft/replacement watch
Official-source and event record for Regulation 95B
The death report and the funeral-expense claim are separate records. Regulation 95B concerns reporting the death of an insured person in the prescribed operational chain. Regulation 95-E and Form 22 govern the claimant's funeral-expense declaration. Do not replace the employer/event report with the claimant form.
- Identify insured person
Insurance number, employer code, employment and contribution record. - Record death
Date, place, circumstances and source of information. - Send report
Use the current ESIC route and retain submission/acknowledgement. - Link benefits
Keep death certificate, dependant and Form 22 files cross-referenced but distinct.
Practical case: Payroll learns of a death from a family telephone call, while the hospital certificate arrives later. The employer should preserve the initial report and promptly use the applicable ESIC reporting route, then supplement the file with certified evidence. It should not delay every operational notice until the funeral-expense claimant is identified.
Questions and sources
Does reporting admit employment injury? No; report the event accurately and keep causation/benefit determinations separate. Can Form 22 substitute for the death report? No. It is a claimant form under Regulation 95-E. Sources: ESIC official portal | official Form 22 | funeral-expenses claim guide.
Use the officially published regulations and ESIC directions applicable on the event date. This page does not decide employment injury or benefit entitlement.