The Centre is reluctant to permit India Inc to classify their employee vaccination spends under corporate social responsibility (CSR) or allow them to use the funds exclusively for employee inoculation. However, it may consider companies’ spends as CSR if the larger community is included in their vaccination drive.
“If it’s exclusively for employees, they can claim these costs under employee benefit expenses, but not under CSR,” said a senior government official.
But if companies undertake community vaccination initiatives, which may or may not include employees and their families, the costs incurred might be counted under CSR, he added. However, this proposal is