Sir,
1.Fuel allowance/Petrol allowance,Entertainment allowance,Shoes allowance if paid every month as wage component are wages under ESI Act, 1948 and contribution on said wages are payable under said Act.
2. Shri Ravi5554 is requested to kindly disclose the details or instructions/decisions of hon'ble courts on the basis of which it is opined that said "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.
3.There are so many types of Bonus viz. attendance bonus, production bonus etc., which again, if paid and payble every month as per terms and conditions of employment are all wages under said Act and contributions are payable. Only yearly bonus is not coverable as wages under said Act.Hope Shri Ravi5554 will clarify as to what type of "Bonus" he has mentioned as cannot be treated as wages so that the proper actions are taken so far as compliance under above Act and rules/regulations framed thereunder is concerned.