Dear Sir, If an employee's gross salary is above 21,000, and if it falls below 21,000 due to leave once a year, according to the rules, ESIC will be deducted.

Regards,
Amod

From India, Vadodara
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KK!HR
1593

What needs to be considered is the total salary to determine eligibility. Once eligible, the contribution would depend on the actual salary earned. Otherwise, individuals would frequently enter and exit membership, which is not the intention of the Act.
From India, Mumbai
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