Are These Monthly Allowances for Security Guards Subject to ESI Contributions?

Learned Members,

I seek your clarification on whether the following components, which are paid every month mainly to Security Guards, should be considered as wages for calculating the contribution towards ESI. Are these components to be considered as wages under Sec. 2(22) of the ESI Act, and should the contribution be charged on these 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 Basic
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.

Clarification on ESI Contribution for Various Components

In the context of ESI (Employees' State Insurance) contribution calculation for Security Guards in Bangalore, India, it is important to determine which components should be considered as wages under Sec. 2(22) of the ESI Act. Here is a breakdown of the components mentioned and whether ESI contribution should be charged on them:

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

In summary, ESI contribution should generally be deducted on all the components listed above when calculating wages for Security Guards in Bangalore, India. It is essential to ensure compliance with the ESI Act and accurately calculate the contribution based on the total wages including these components.