10 April 2026
Dear Sirs As per new wage code introduced in November 2025, the defination of wages has been changed as Basic+DA only. As per this can you please help the ESI applicability? should we deduct ESI whose Gross salary Rs 42,000 then Basic Salary is Rs 21,000(50% of Gross). So its make applicability of ESI on this? and we have to deduct ESI on Rs 21,000/- or not? Please clarify.