Thanks again your valuable cooperation I am agree with Madhu & patel
I would like to share details regarding this matter.
Subsistence allowance is paid for the survival of the suspended
workers and during the suspension period the concerned workers are
not on duty and employer employee relationship suspended.
Within the meaning of section 2(b) of basic wages- subsistence
allowances paid to the suspended employees does not constitute
wages and not liable for deduction of Provident Fund,
As per CPFC circular dated 31/10/1957 subsistance all is not part of wages.
But subsistance all is part of wages under sec 2(VI) of payament of Wages act & Clause 22 of sec(2) under ESIC act hence ESIC deduction is permissible on Subsistance all.
Hope that it is enough to clear this matter
Sachin Lahane 20th August 2011 From India, Mumbai