Coverage of employee
Continuance of coverage 
during the currency of the contribution period

If an employee is in receipt of wages (excluding remuneration of over time work) not exceeding Rs.7,500/- per month at the beginning of April or October, he continues to be an employee till the end of that contribution period i.e., September and March respectively and contribution is payable till the end of the contribution period on the total wages though it exceeds Rs.7,500/- a month. Similarly, if an employee becomes coverable on any subsequent months after commencement of the contribution period, he will remain covered till end of the contribution period despite subsequent increase of wages beyond ceiling limit.