This discussion addresses how employers can demonstrate that their employees earn over £21,000 per month for ESIC purposes, especially when payments are made in cash. It clarifies that employees earning below this threshold are covered by ESIC, with specific contribution rates for FY 2023-24. While bank statements suffice for electronic payments, cash payments require careful documentation, and daily wage earners might be considered contractual labour, potentially affecting their eligibility for benefits like EPF.