Best answer: B

Reasoning:  Under section 58 of the Employees’ State Insurance (ESI) Act, the recurrent cost of medical care for insured persons is borne 1/8 (12.5 %) by the concerned State Government and 7/8 (87.5 %) by the ESI Corporation, subject to the per-capita ceiling fixed by the Central Government.  By contrast, the funeral benefit is only Rs 15,000 (not 50,000), employees earning very low daily wages are exempt from any contribution, and the present contribution rates are 0.75 % of wages from the employee and 3.25 % from the employer (formerly 1.75 % and 4.75 %).  Hence only option B is correct.  [ESIC Handbook, 2023; Park’s Textbook of Preventive & Social Medicine, 27th ed., 2023]