Dear Mr,Bijay
1.As per the amended provisions of the ESI Act, in the situation referred by you,if it is a Factory,it needs to be covered under the Act and contribution is payable for that one employee who is in the coverable wage ceiling.
2.If it is an estt,then the situation is different.It depends upon the notifications issued -extending coverage for 10 & above employees and also whether the notification speaks about "wages" for those emloyees or simply only employees..PL.check the relevant notification issued by the appropriate state govt.
Thanks& Regards
S.SANKARALINGAM
RETD.SR.DY.DIRECTOR,ESIC
ADVOCATE &LABOUR LAWCONSULTANT
mail id.srihari 1953@g mail.com