Can We Skip ESI Deduction for an Employee if Her Husband Already Pays It?

Hello all,

My question is: Is it possible to not deduct ESI from an employee's salary if her PF has already been deducted? One of our employees is asking for this favor as her husband is already having ESI deducted from his salary.

Payment of Contribution Under the ESI Act, 1948

1. Payment of contribution under the ESI Act, 1948, is to be made in respect of each and every covered or coverable employee, even if both husband and wife are employees. It is not a valid ground that the husband of a woman employee is already covered under the said Act.

2. Each husband and wife, by virtue of their contributions under the ESI Act, 1948, and the rules and regulations framed thereunder, will be entitled to different benefits in respect of themselves as well as in respect of other family members, including their spouse.

If your spouse is earning more than Rs. 5000, then they are not entitled to treatment from your ESIC account. Therefore, both of you have to contribute to ESIC if your spouse is earning more than Rs. 5000 per month.

In the case of a spouse, the income does not matter. The income, which should not exceed Rs 5000 per month, matters only with respect to a dependent father, mother, brother, or sister who is dependent on the IP.