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Taxation of Expatriates (Including Certain Non-Tax Aspects)
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Mr. Nitin P. Shingala
Mr. Nandkishore C. Hegde and Ms. Niji A. Arora
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ESI Limit enhanced to Rs. 7500/-...

Subject : Other Laws
Circular Date : 5 May 04
Topic : ESI Limit enhanced to Rs. 7500/-
Circular Details :


NOTIFICATION NO. G.S.R. 172(E), DATED 4-3-2004


Whereas certain draft rules namely the Employees’ State Insurance (Central) Rules, 1950 were published as required under sub-section (1) of section 95 of the Employees’ State Insurance Act, 1948 (34 of 1948), in the notification of the Government of India in the Ministry of Labour No. GSR 47(E), dated 6-1-2004 in the Gazette of India, Part-II, section 3 sub-section (i) dated 16-1-2004 for inviting suggestions and objections from all persons likely to be affected thereby till the expiry of the period of forty five days from the date on which the copies of the Gazette of India in which the said notification was published were made available to the public.

And whereas, the copies of the said Gazette were made available to the public on the 16-1-2004.

And whereas, objections and suggestions received from persons likely to be affected thereby have been considered by the Government.

Now therefore in exercise of the powers conferred by section 95 of the said Act, the Central Government after consultation with the Employees’ State Insurance Corporation hereby makes the following Rules further to amend the Employees’ State Insurance (Central) Rules, 1950 namely :

1.      These Rules may be called the Employees’ State Insurance (Central) (Second Amendment) Rules, 2003.

2.      They shall come into force with effect from 1-4-2004.

3.      In the Employees’ State Insurance (Central) Rules:

(a) In Rule 50 and its Proviso, the words “Six Thousand and Five Hundred” shall be substituted by the words ‘Seven Thousand and Five Hundred’.

(b) In Rule 52, the words ‘rupees forty’ shall be substituted by the words ‘rupees fifty’.

(c) (i) In Rule 54, in the Table against serial number 28 for the words and figures “Rs. 236 and above”, the words “Rs. 236 and above but below Rs. 250” shall be substituted.

(ii) After serial No. 28 and entries relating thereto, the following serial numbers and entries shall be inserted, namely:‑



Rs. 250 and above but below Rs. 260



Rs. 260 and above but below Rs. 270



Rs. 270 and above but below Rs. 280



Rs. 280 and above



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