Dear Friends,
I would like to add as under:
Whatever you decided to pay during lock-down, I suggest you to have it in writing in the form of memorandum of settlement, get is registered and submit a copy of it to H'ble SC. This is as per the guidelines / directives given by H'ble SC in its interim order in Ficus Pax and others.
When you decide to pay for the days not worked by employees during lock-down, it should not to be treated as wages or salary. Wages or salary is due for working days or paid leave days. In the present circumstances you are paying the amount against no work done by the employees as per the MHA directives. When it is not treated as wages or salary and treated as Covid Ex-gratia pay, PF will not attract on it but ESI will attract if you pay it on monthly basis or bi-monthly basis.
In case of wage / salary against work done during lock-down and thereafter, if you decide to reduce the quantum of it, in this case also I advise to have memorandum of settlement duly registered as per the guidelines / directives given by H'ble SC. Whatever amount you decide here will be treated as wage / salary and on it both PF and ESI will attract, if applicable. No authority can take objection on the reduced salary since it is as per the guidelines / directives given by H'ble SC. In this case you will show actual days of work or actual days paid. So in working of PF and ESI there won't be any question as to days worked or NCD.
According to me, it is a golden opportunity to settle the dispute of payment during lock-down as per the the guidelines / directives given by H'ble SC. Tomorrow whatever the final decision comes in the matters before the H'ble SC, you are protected by memorandum of settlement as stated above and there will not be any impact of the judgement on you, as what I feel at this moment.
These are my views based on my study.
Seniors and experts can comments on it.