Dear Shri Keshav ji
I have gone through the ESIC circular.What the ESIC guidelines say is that washing allowance, if paid to defray special expenses on account of employment, will stand excluded.What I said in my post is that if washing allowance is paid by way of reimbursing expenses incurred by an employee, it will not rank for ESI contribution and if it is paid every month as part of salary universally to that particular class of employs as per terms of employment/settlment (irrespective of any procedure to claim it as reimbursement), it partakes the character of remuneration within the first part of the definition of wages and will, in my view, rank for contribution. In some establishments, it is the practice.This line of interpretation is in tune with ESIC own interpretation about conveyance allowance inspite of the fact that the definition clearly excludes travelling allowance and the synonimous conveyance allowance. This is also in tune with settled position in law on the scope of wages.
As regards P.F, I have given the details to Anjana(who started the discussion) for her knowledge with a rider that she should verify whether the physical submission of the returns is necessary due the on-line process as I am not dealing with procedural aspects of P.F or ESI. Mr.Manjunath, in the mean time thankfully clarified that the physical submissions of certain forms have been dispensed with due to on line process. Now, you have also confirmed.
Similarly,as regards ESI returns,I have given the details to Anjana for her academic interest and information as she is not dealing with ESI matters since she is working in a mine.Now it is nice that you have also clarified that physical submission of ESI returns is dispensed with.
All the same,. I am thankful to you for bringing this information to my notice.
B.Saikumar
Mumbai