Dear All, As per SC Judgments on February 28, 2019, the wage is universally, necessarily and ordinarily paid to all across the board such emoluments are basic wages. As per SC Judgment on April 29, 2019, HRA is part of minimum wages, hence minimum wages can be split into HRA (House Rent Allowance)
As Per Min Wages Act-Def of "Wages" (Sec 2h)--> HRA is inclusive of Wages
As Per EPF Act-Def of "Basic Wages" (Sec 2b)--> HRA is Exclusive of Basic Wages
As per Circular of EPFO dt 23/05/2011--Splitting of minimum wages for the purpose of PF contribution not Permissible.
Whether HRA will attract EPF? Looking for Expert opinion. 1st May 2019 From India, Kolkata