Exemption of ESI is permissible from operation of provisions of the Act subject to the condition that the employees in a covered factory or establishment are other-wise in receipt of benefits substantially similar or superior to those provided under the ESI Act. An exempted application unit has to apply for renewal three months before the date of expiry of the prior exemption.
Exemption under Section 90 is granted to a factory/establishment belonging to a local authority such as a Municipality/Corporation, etc. if employees in any such factories/establishments are otherwise in receipt of benefits substantially similar or superior to the benefits provided under the Act
5th August 2019 From India, Madras