Hi
ESI is calculated on the gross salary only. So minimum wages is not considered. As you are paying arrears only on particular month you can take exemption on the Arrears & shall contribute for rest of the amount
Dear member, the subject whether ESI contribution is payable on arrears of wages or not has been discussed many times by the experts/seniors in this esteemed cite. One of such thread is mentioned as follows for your information: https://www.citehr.com/370852-esi-co...nload-pg2.html
Hope you will search out the subjects discussed earlier in this cite and raise the issue again if considered suitable.
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