In Brief
A private newspaper publishing company (Mangalam Publications) paid interim relief to its employees during 1996-2000 pursuant to a government notification implementing wage board recommendations, but did not contribute to the Employees' State Insurance scheme on this amount. The ESI Corporation demanded contribution, treating the interim relief as 'wages'. The High Court reversed the ESI Court's decision, holding the relief was an ex-gratia payment. The Supreme Court held that interim relief paid under a government notification forming part of the employment contract falls within the statutory definition of 'wages' under the ESI Act and is not excluded by any of the statutory exceptions. Therefore, the company is liable to pay ESI contribution on the interim relief amount.
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