Can delivery boys be hired as consultants to avoid PF and ESI contributions? We’re thinking of a base salary plus performance-based incentives for deliveries. This wouldn’t be an allowance, but calculated directly based on the number of deliveries. Is this feasible and what’s the best way to structure it?

Hiring delivery boys as consultants to avoid PF and ESI contributions is not feasible under Indian law. The nature of their work, being integral to the core business, indicates an employer-employee relationship. Structuring their compensation as a base salary plus performance-based incentives does not change their employment status.