Sir, I fully agree with the remarks of Sh. Madhu T.K.ji as above regarding washing allowance, but I will like to submit further that in section 2(22) of ESI Act, 1948 there is no mention of washing allowance as not wages. The said allowance will fall under category "2(22)(c)-any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment." Therefore, in my opinion, in order to claim exemption of washing allowance, the employer has to prove or keep in mind that the inspecting authority can ask information viz. (I) whether liveries have been provided to the said employee or class of employees to whom such washing allowance has been paid or (2) whether the employee(s) to whom washing allowance has been paid are required to follow a particular dress code or bear particular dress in the establishment. If the employer or his HR will not be in a position to satisfy above criteria, I am doubtful whether in such situation said washing allowance can be treated as exempted. Though the amount of washing allowance generally paid by employers is very nominal say Rs. 100/-, or Rs. 200/- per month and in situation when in a unit the inspecting authority finds that employees are bearing a particular uniform, hence as a matter of practice he never takes any objection on above issue.