We have one employee who has retired in 2016 and is continuing in service with all benefits such as PF, Bonus, Leave Encashment etc. His pay package include HRA, Medical Allowance, Conveyance and other allowances and is similar to all employees in the Pay roll.
His work location is in a hill station in Tamil Nadu and he is the care taker of company Guest House. His salary is processed in the Corporate office in Chennai. This area also not covered under ESI during his service period. Now this area is covered under ESI.
His present gross salary is below Rs.21000/-. Before retirement, he was not the member of ESI because he grossed the earlier ceiling of Rs.15,000/-.
My query is whether it is mandatory to deduct ESI from him and remit the contributions to ESI. In that case, we have to register in ESIC portal as a new IP.
I request seniors to give an opinion on the query.