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.
From India, Kolkata
This discussion thread is closed. If you want to continue this discussion or have a follow up question, please post it on the network. Add the url of this thread if you want to cite this discussion.