Employers: Do You Still Need to Pay ESI Contributions if All Enrolled Employees Leave?

suraj-kumar-mishra
Employers: Do employers need to contribute towards ESI even if all the ESI-enrolled employees left the company?
In other words, is there a minimum amount that needs to be contributed by the employer every month?
Madhu.T.K
ESI (and EPF also) is contributed based on the salary earned. If the employee has left and no salary is payable to him, on which amount is the ESI calculated and paid? However, if the employee has left service before the salary date and salary has accrued and is payable, then certainly, ESI and PF should be contributed but only in respect of that payable amount. For the coming months, no contribution is payable in any way.
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute