24 December 2025
My client spends wages for one of his employees amounting to 25000.00, which includes INR 12500/- basic & INR 12500/- HRA. He also contributes INR 1500/- (12% of INR 12500/-) to the EPF Fund. So, after implementing COSS, total wages for ESI contribution is come to INR 12500/- or INR 13250/- , (total basic INR 12500/- plus the difference of 50% of CTC INR 26500/- i.e. INR 13250/- , HRA INR 12500/- + Employer EPF contribution INR 1500/- i.e. INR 14000/-)