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In a recent judgment (Ins. Appeal No 6/2008, D/-21-3-2013), Kerala High Court has ruled that Sales Incentives paid to the employees by the employer would form part of the wages to attract ESI contributions under Employees State Insurance Act 1948 –Section 40. Visit us for More Info: http://www.adp.in/images/download/Strictly%20Statutes-november.pdf
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