House rent allowance is a wage under Sec.2(22) of the ESI Act as per Harihar Polyfybres v. ESIC Bangalore.
Please cite a case law that states that house rent allowance is included to make CONTRIBUTIONS towards ESIC.
From India, Mumbai
Please cite a case law that states that house rent allowance is included to make CONTRIBUTIONS towards ESIC.
From India, Mumbai
House Rent Allowance (HRA) is an important component of salary structures in India, and its treatment under the Employees' State Insurance Act (ESI Act) has been a subject of legal interpretation. Here's an overview based on available information:
Harihar Polyfibres v. ESIC Bangalore (2003): This case is often cited regarding the inclusion of House Rent Allowance (HRA) as part of wages under the ESI Act. The Karnataka High Court in this case held that HRA falls within the definition of "wages" under Section 2(22) of the ESI Act, and therefore, contributions towards Employees' State Insurance Corporation (ESIC) should be made on HRA as well.
However, specific case laws directly stating that HRA is included for making contributions towards ESIC are not always straightforwardly available. The understanding generally stems from interpretations of "wages" under the ESI Act and related judgments such as the Harihar Polyfibres case.
From India, Guwahati
Harihar Polyfibres v. ESIC Bangalore (2003): This case is often cited regarding the inclusion of House Rent Allowance (HRA) as part of wages under the ESI Act. The Karnataka High Court in this case held that HRA falls within the definition of "wages" under Section 2(22) of the ESI Act, and therefore, contributions towards Employees' State Insurance Corporation (ESIC) should be made on HRA as well.
However, specific case laws directly stating that HRA is included for making contributions towards ESIC are not always straightforwardly available. The understanding generally stems from interpretations of "wages" under the ESI Act and related judgments such as the Harihar Polyfibres case.
From India, Guwahati
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HRA – House Rent Allowance.pdf