How to Manage Leave and Deductions for Employees on ESI and Maternity Leave?

I need your assistance for my query below. An ill employee took leave, visited ESI for treatment, and received ESI leave and salary. What should we do in our company's muster roll regarding his leave (CL/EL/SL/ML)? Also, how should we handle salary, PF, and ESI deductions?

I require the same clarification for an employee on Maternity Leave covered by ESI.

Looking forward to your responses.

Thanks in Advance,

Regards,
Sakthi

Please put it on leave in the portal of ESIC and PF as well. Also, ensure the same in the muster roll.

Thank you.

Handling Leave and Accident Register

Put it as LOP and mention any kind of leave. If it is required, you may show the details to the accident register to inform the inspector, as you did not pay anything to them.

Please mention in the Muster Roll as ESI Leave for any cases if he/she is availing Leave Under ESI, whether it may be Maternity or Sick leave. You have to show them in your payroll even if a person is on ESI Leave and has not worked for a single day in that particular month; all the payments and contributions will be NIL. If that person doesn't report for duty even after the completion of ESI leave, then you should delete his/her name from the payroll.

Regards,
RK

Handling ESI Leave in the Muster Roll

ESI leave can be shown as ESI leave in the muster roll. In the case of ESI leave, the employee will be without pay, and the wages/salary will be paid by ESIC as per the norms and rates of ESIC. ESIC will take a certificate from the employer in the prescribed form before paying the employee.

If an employee is going on ESIC leave, you can mark their absence in your muster roll and do not pay them a salary for that absent period. Do not mark PL/EL because they will receive a salary from the ESI department. If you adjust their absence against any leave, they will not get any pay from the ESI department. Therefore, mark their absence and treat them as LOP (loss of pay) on your payroll.

Thanks and regards,

Nilesh Soni
[Phone Number Removed For Privacy Reasons]

You will put this kind of leave into the Muster roll as ESI Leave because one will get benefits from ESI.

• **Sickness Benefit**
- 91 days contribution in 2 C.P. (Consecutive Periods)
- Sickness benefits represent periodical payments made to an IP for the period of certified sickness after completing 9 months of service.
- After exhausting the sickness benefit payable up to 91 days, an IP suffering from 34 specified long-term diseases is entitled to extended sickness benefits at the rate of 40% of standard sickness benefits.