Dear Ashok,
All employees drawing upto 15,000/- per month gross salary are to be covered under esi and to be deducted @1.75%.
You need to mentioned all heads like basic, hra etc.. on salary slip.
regards,
If, Your Gross Salary is Below or equal to Rs.15,000/- than it is compulsory. And it is 1.75% of Gross Salary.
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