Do Advance Bonus Attract For Esi Contribution

Dear Senior,
Pls help me in clarifiying the ambiguity that i am having regarding esic contribution.
do adv.bonus attract for esic coverage and contribution, if it a break-up part of ctc. as i am facing problem while making contribution liability .
regards
Mohan

Bonus paid in accordance with Payment of Bonus Act is neither a part of salary for the purpose of eligibility coverage of ESI nor calculation of ESI contribution. However, at the same time if Bonus is included in the Salary on a monthly basis the same will be treated as part of salary. This is one of the basic problems with CTC concept of salary structure. Therefore, remove the Bonus part from the monthly remuneration payable and pay the same separately under the head "Bonus" preferentially in an interval of more than two months.
Regards,
Madhu.T.K

hi,
plz help me with this. If a company pays Advance bonus (p.m) or Advance against bonus(p.m) as a part of CTC, will this bonus be included in the gross salary while computing esic.