ESI Coverage Confusion: Is It Based on CTC or Gross Salary?

Jagadisha DK
Hi team, I am Jagadisha. Please help me with this. How can the ESI coverage of employees be calculated? Is it based on CTC or Gross? For example, if an employee's CTC is 22000 and the gross is 19000, which element is considered for ESI calculation?
Prashant B Ingawale
Gross wages to be considered for ESI coverage criteria.

The correct sentence should be: "Gross wages should be considered for ESI coverage criteria."

Please let me know if you need further assistance.
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