I have Gross salary below Rs.15000 and had ESI. During April & May 2013 I earned more than Rs.15000 with performance linked allowance (PLA) and my employer stopped ESI contribution. From June 2013 again my gross & take home is below Rs.15000. Why I am not eligible for ESI from April 2013. Is it ESI insurance is on and off insurance based on salary during contribution months of April and October. Per my knowledge only gross is considered for ESI eligibility but not gross+ PLA, which is earned on performance,though, PLA will be paid every month if performance is met. Please reply.