Lay off wages are wages to be considered for deducting EPF and ESIC contributions. The following is the directions given by ESIC Regional office on deduction of ESIC contributions on lay off wages.
Hence you follow the same.
(
https://www.esic.nic.in/wages)
Wages Paid During Layoff
During the period of layoff though the employee is not given actual work and is also not given full remuneration but certain wages are paid to the employee by way of remuneration for remaining attached to the factory/establishment of the employer, therefore, such payments paid for the period of layoff are also wages for the purpose of Sec.2(22) of the ESI Act and hence contribution is payable on such payments.
(Earlier instructions were issued in 1968).