Conveyan allowance is not a part of Wages for the pupouse of ESIC contributions

rammi24
ESIC has issued directions to all Regional offices, Sub regional offices, Regional Directors, that the payment of Conveyance allowance is falls under the definition of wage, defined in section 2(22) of the ESIC Act. This matter has consider based on the recent Supreme Court judgement between M/s Texmo Industries Vs ESIC SLP No 811/2021. This judgement will be effective from 08.03.21. ESIC copy and supreme court judgement is enclosed.
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subhash.krsinha
Rammi24, please re-check the content.
Conveyance allowance shall NOT form part of wages.

Rgds,
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