Fuel allowance/Petrol allowance, Entertainment allowance, and Shoes allowance, if paid every month as wage components, are considered wages under the ESI Act, 1948, and contributions on these wages are payable under the said Act. Shri Ravi5554 is requested to kindly disclose the details or instructions/decisions of honorable courts on the basis of which it is opined that "Fuel allowance/Petrol allowance, Entertainment allowance, Shoes allowance" are not wages. This is important so that I may be able to correct my view accordingly.
There are many types of bonuses, such as attendance bonus, production bonus, etc., which, if paid and payable every month as per the terms and conditions of employment, are all considered wages under the said Act, and contributions are payable. Only yearly bonuses are not coverable as wages under the said Act. I hope Shri Ravi5554 will clarify what type of "bonus" he has mentioned as cannot be treated as wages so that proper actions can be taken regarding compliance under the above Act and rules/regulations framed thereunder.
Regards