Esi limit as per new labour code

(Querist) 21 October 2026 This query is : Open
Sir

As per the new Labour Code how is the limit on ESI calculated.Is ESI applicable to employees whose Basic plus DA equals Rs 21000 or more.
Is it calculated on the same basis as PF ie Basic plus DA
Our Company`s Salary structure includes Basic, DA, HRA and Conveyance allowance.
If an employees Basic plus DA comes to Rs 21000 or more Should we deduct ESI
Thanks in advance

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