ESI deduction on wages earned by working on Public / National Holiday

The definition of wages in the Act includes all payments made to an employee in fulfilment of terms of contract except excluded in the provisos to the definition. Overtime wages are therefore wages under the Act. In the payroll the payments should be separately  shown as overtime wages since the same may not amount to wages under other labour legislations.   

Pls Help me on ESIC deduction topic

Shailesh

As a social compliance auditor u should check the following points.

1.Permission from Inspector of factories with the acceptance of the workers

2.Premium wages (double) for working on national festival holiday

3.Or compesated holiday provided within 90 days

4.pls check the National festival holidays register form vi

5.and ofcourse workers interview for crosscheck

regards

pragadeesh