Dear member, you can intimate to the concerned Branch Office Manager as well as the Regional Director of ESIC to which your unit is attached that there were no coverable employee during the month. You can discuss the matter with the above authorities and, if required, can file NIL report during a particular period(s), so that there may not be any adhoc assessment treating your unit as defaulter. Exact wages Rs. 21000/- per month are also coverable. For exemption, the wages must be exceeding to above present coverable limit.