Impact on “ESI Contribution” due to definition of “Wages” w.e.f December, 2025 under CoSS
December 15, 2025
4585
| S.No. | Gross Salary | Basic + DA+Retaining Allowance | Exclusions | 50% of Gross | Contribution for ESI Wages* | Wherein Gross is considered as “Full Basic” | Covered under ESI or not | Contribution @ 4% |
| HRA + Conveyance | ||||||||
| 1 | 26,000 | 18,000 | 8,000 | 13,000 | 18,000 | No | Yes | 720 |
| 2 | 21,500 | 21,500 | 0 | 10,750 | 21,500 | Yes | No | 0 |
| 3 | 50,000 | 20,000 | 30,000 | 25,000 | 5,000 | No | No | 0 |
| 4 | 40,000 | 20,000 | 20,000 | 20,000 | 20,000 | No | Yes | 800 |
| 5 | 24,000 | 18,000 | 6,000 | 12,000 | 18,000 | No | Yes | 720 |
| 6 | 21,000 | 15,000 | 6,000 | 10,500 | 15,000 | No | Yes | 600 |
| 7 | 20,000 | 12,000 | 8,000 | 10,000 | 12,000 | No | Yes | 480 |
| 8 | 20,000 | 8,000 | 12,000 | 10,000 | 10,000 | No | Yes | 400 |
| 9 | 20,000 | 9,000 | 11,000 | 10,000 | 10,000 | No | Yes | 400 |
| 10 | 46,000 | 20,000 | 26,000 | 23,000 | 23,000 | No | No | 0 |
| 11 | 30,000 | 12,000 | 18,000 | 15,000 | 15,000 | No | Yes | 600 |
| 12 | 40,000 | 16,000 | 24,000 | 20,000 | 20,000 | No | Yes | 800 |
| 13 | 20,500 | 20,500 | 0 | 10,250 | 20,500 | Yes | Yes | 820 |