2. Only exemption is that in respect of employees getting average daily wages "upto and inclusive of rupees one hundred" are exempted for paying their employees contribution. Please see Rule 52 of ESI (Central) Rules, 1950. However, in such cases also the employers' share of contribution is required to be paid.
Are you expecting a reply from CiteHR members on how to break the Laws ???
I am astounded at your insistence on trying to find loopholes to escape ESI.
moreover, your company is doing it so unabashedly, that they are not even paying the minimum Wages as prescribed by Law.
Are you a qualified HR person ???
If so, i would suggest you refrain from being a party to such illegal and illicit activities.