Dear Member,
With reference to your raising of further issues in above remarks, I may indicate my opinion as follows:-
1. The nature of incorporation of factory/establishment i.e. whether proprietorship, partnership or a company does not matter so far coverage under ESI Act, 1948 is concerned. What is important- whether the establishment is a "factory' as defined under said Act. Further in case of other establishments it is also important, whether the unit is of such category for which the appropriate Government has extended the provisions of Act to such type of establishments viz.-shops, hotels and restaurants, cinemas etc.etc.
2. Once the factory/establishment is covered under said Act, only the employees getting wages upto and including Rs.15000/- per month will be coverable under said Act. Even if there is only one employee upto Rs. 15000/- salary, you are required to get ESI Code Number.
3. ESI contribution is payable on "wages" as defined under said Act and for this purpose the payments made in the shape of yearly bonus, actual reimbursement of transport charges etc. are not part of "wages".
For details, I will suggest you to please contact the nearest Branch Manager / Social Security Officer of ESIC of your area and discuss the matter including coverage of your unit under said Act. You can also download literature or guidelines etc. from the website of ESIC Hqrs or appropriate Regional Office of ESIC.