Section 42 in The Employees' State Insurance Act, 1948
42. General provisions as to payment of contributions.
(1)No employees contribution shall be payable by or on behalf of an employee whose average daily wages are below during a wage period are below 2such wages as may be prescribed by the Central Government.Explanation.— The average daily wages of an employee shall be calculated in such manner as may be prescribed by the Central Government.(2)Contribution (both the employers contribution and the employees contribution) shall be payable by the principal employer for each wage period, in respect of the whole or part of which wages are payable to the employee and not otherwise.
