ESI Calculation Related

Hello All,
if someone’s wages are increased in August 2014 but wef April 2014 from 12000/- to 16000/- how much ESI needs to be paid for this period, and how much will be employer & employee share to be paid to esi for the month of September 2014 and October 2014

Dear member,
1. Important issue is from which date such increase in wages in respect of said employee is announced.
2. From your comments, it appears that the decision to enhance the wages has been taken in the month of August, 2014. Therefore, by virtue of provisions contained in proviso to section 2(9) of ESI Act, 1948 contribution is required to be paid in respect of said employee on total wages he received upto and including the close of contribution period. The present contribution period, you know, will close by the month ending September, 2014. Therefore, in my opinion, ESI contribution on prescribed rates will be payable in respect of said employee on total wages of Rs. 16000/- per month for the months of August, & September, 2014.
3. However, kindly also ensure that the above total amount of Rs.16000/- does not include overtime amounts. On the basis of overtime employees cannot be exempted. However, contribution is required to be paid on such amounts of overtime.