Clarification of ESI Contribution on various Components which need not be deducted?

Harish Shenoy
Learned Members, I seek your clarification on whether the following components, which are paid every month basically to Security Guards, are to be considered as wages for calculating the contribution towards ESI. (Should it be considered as wages under Sec.2(22) of the ESI Act and the contribution charged on the said components)

1. Basic
2. Dearness Allowance
3. House Rent Allowance
4. Education Allowance
5. Washing Allowance
6. Food Allowance
7. Conveyance Allowance
8. Service Weightage
9. Medical Reimbursement
10. Other Allowance
11. Uniform
12. Statutory Bonus @ 8.33% of Basidia
13. Leave with Wages (for working on weekends)
14. Overtime Wages
15. Night Shift Allowance
16. National & Festival Holiday Wages

In other words, on which of the above components ESI contribution need not be deducted.
Thanks in advance
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