As and when any increase in the wages/ remuneration is declared with retrospective effect, the liability towards payment of contribution accrues only in the month in which the decision is announced and no contribution is payable on the arrears pertaining to the period prior to the month of declaration/ announcement.
Is it possible that we will not file the ESI Arrears return in increment as we have increase salary in June month but effective from April.
Kindly suggest us whether we should file the arrear return for the month of April and May.
thanks & regards
J s Negi