Dear Madhujee,
As per the threads kindly share ESIC Circular:-
A non seasonal establishment using power which employs less than 10 employees whose salary does not exceed Rs 10000 will not come under ESI. But if it was covered once, then it will continue to be covered even if only one person is drawing less than Rs 10000. However, for new a establishment which has 50 employees of which only 5 are drawing less than Rs 10000, coverage will not be there. But for coverage of provident fund, the number of employees irrespective of how many are drawing Rs 6500 and less is the criterion.
For your auditors reference I attach a circular from ESIC.
Regards,
Madhu.T.K
Attached Files
File Type: doc ESI- Construction workers.doc
attribution
https://www.citehr.com/111144-esi-ex...#ixzz2xM3IfTM2