Which establishments are liable to contribute under Employee State Insurance (ESI) Act 1948?
All factories / establishments employing 20 or more employees (10 or more in the case of establishments run with the aid of power) are coverable under the ESI Act, 1948. The rate of present ESI contribution applicable is 6.5% ( Employee 1.75% + Employer 4.75%) on gross wages excluding washing allowance every month in respect of every employee except those who are drawing more than Rs.10,000/- per month.