Section 42(1) of the Act states that no employee's contribution shall be payable if their average daily wage during the wage period falls below the wage prescribed by the Central Government. According to Central Rule 52, the average daily wage for exemption from payment of employee contribution under Section 42(1) is Rs. 70/-, making such an employee an "exempted employee" under section 2(10).
As per Section 42(2), both contributions are payable by the employer. If there are any amendments to the above, please bring them to my attention. Any value addition is welcome.
Regards