Is ESIC Applicable on Arrears Salary? Seeking Confirmation and Official Sources

I would like to know whether there is ESIC on arrears salary paid by the company to their employees. If so, is there any notification or order to this effect available on the ESIC site? Please confirm.

Arrears of salary constitute wages as per the ESI Act; therefore, ESI will have to be paid on basic and DA. No notification of ESI is necessary as it is a matter of interpretation.

Regards

Arrears of salary constitute wages as per the ESI Act; therefore, ESI will have to be paid on basic and DA. No notification of ESI is necessary as it is a matter of interpretation.

Please check the attachment and confirm.

Regards,
Rege

Dear all,

Please, can anybody clarify my doubt? Our company gave the increment to employees in April 2015, but the increment was given from June 2015 onwards. For the previous two months, arrears will be paid in June. Does the PF & ESI get deducted from the arrears as well? We have already paid the PF & ESI contributions for the previous months.

Please help me in this context.

With Regards,
Narasimha Rao .M