According to the definations under EPF Act
Pay includes basic wages with dearness allowance, retaining allowance (if any) and cash value of food concession admissible thereon.
That means in case an allowance in the form of cash is paid to an employee in his monthly salary as food allowance (ie) it can be even tea allowance that is paid along with the salary, the cash value of food amount paid is taken for the purpose of EPF contribution. Kindly read the defination part of EPF Act for further details.
Pay includes basic wages with dearness allowance, retaining allowance (if any) and cash value of food concession admissible thereon.
That means in case an allowance in the form of cash is paid to an employee in his monthly salary as food allowance (ie) it can be even tea allowance that is paid along with the salary, the cash value of food amount paid is taken for the purpose of EPF contribution. Kindly read the defination part of EPF Act for further details.