If the gardener comes under payroll and payment is made as salary/wages, then applicable. However, if the management makes payment under garden maintenance head, then the number of persons engaged becomes irrelevant, and only the TDS portion comes into the picture (if applicable).
ESI wage ceiling has been enhanced to Rs 21,000 as per the gazette notification. The enhanced ESI wage ceiling is now Rs 21,000 per month, up from Rs 15,000 per month, with effect from 01-Jan-2017.
Did you know that after inspection, ESI authorities detect 'omitted wages'? As long as the gardener is working on a premise falling under an ESI-implemented area, deductions have to be made, whether through a contractor or on the company's role.
Under AMC, an Eureka Forbes service personnel comes three times a week to check the water purifier. Similarly, an electrician comes almost two days a week to inspect the electrical work. They submit bills for their services and receive payment. A full team of chartered accountants works to finalize the books of accounts for the establishment. They are paid against bills. Are they employees of the establishment?
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