Supreme Court Judgement on ESI Contribution on conveyance allowance - Dated 08-May-2021

An important judgment. No ESI Contribution on conveyance allowance. Supreme Court has confirmed it. Now Law on Conveyance Allowqnce is well settled. Please take precaution while computing ESI Contribution. You need to exclude Conveyancce Allowance from ESI computation provided the accomodation given by employer to its emplyees is on walking distance from their work place. Due to this even many border line cases will again come within ESI Bracket