While calculating the PF, we need not consider the OT wages, but for ESI, the total gross salary should be considered even though it exceeds the ceiling.
Yes, you must consider all the payments for deducting the ESI, which includes overtime, conveyance allowance, etc. However, if the conveyance is for reimbursement, food, or canteen subsidy, then you do not need to deduct ESI for the reimbursement. To avoid confusion, you can create separate vouchers for canteen subsidy and conveyance expenditure.
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