ESIC Deductions - After 21000/- Limit Incresed

Dear Seniors,
As all of we aware on the increase in the ESIC limit and Now ESIC limit is 21,000/- effective from January 17 instead of Rs 15,000/-. Here we can see a situation where some of the employer may not like to increase the employee CTC by paying the Employer contribution of ESIC and are adjusting with the existing CTC of the employee by decreasing their net pay (Which most of the employees dont like). So that the increase in the ESIC limit between 15000 to 21000 will not affect on their costings.
Is it the right way to do contributions?
Is it legally acceptable?
Have gone through the ESIC act and the Notification, Where in ESIC act under the CONTRIBUTIONS Clause no. 38 to 43 which says, Employer contribution can not be reduced from employees wages.
Here I am looking for industry seniors advice/views.
Warm Regards
Praveen Devadiga

1. Dear member, the concept of CTC is not recognised or defined in ESI Act, 1948 and rules/regulations framed thereunder. You must understand the definition of term "wages" as defined under section 2(22) of said Act.
2. The employer cannot deduct contribution of employers' share from the wages of the employees and it is an offence punishable under section 85(b) of said Act. Please also see section 40(3) of said Act.