Builders labour cess

as per rule if  10 or more  workers  working  in  nonseasonal business 

and salary is below 21000/- esic bcomes applicable 

this fund is a contributory fund in which both

the employer and employee contribute 4.75% and

1.75% respectively to make it a total of 6.5%.Jul 31, 2014

For ESI calculation, the salary comprises of all the monthly payable

amounts such as basic pay, dearness allowance, city compensatory

allowance, HRA, incentive allowance, attendance bonus, meal allowance

and incentive bonus. The salary, however, does not include annual bonus,

retrenchment compensation, encashment of leave and gratuity.

if 20 or more persons comes in salary regester in month pf becomes

compolsary  

https://empxtrack.com/blog/esi-pf-statutory-compliance/