ESI: Supreme Court’s Judgement on Conveyance Allowance – How the Labour Codes will fix the perennial problem of interpretation
Introduction The concept of “Wages” as it relates to contribution under the Employee State Insurance (ESI) scheme has been the subject matter of considerable confusion and judicial deliberation. On November 8th, 2021, the ESI Corporation (ESIC) vide circular No. T-11/13/56/02/2020 Rev II has acknowledged to all regional and sub-regional offices the judgement of the Hon’ble