Understanding Special Allowance in Salary: Is It Included in PF Calculations?

vidyaraj
Dear all, can anyone explain about special allowance? Special allowance is mentioned in my salary breakup. Is it compulsory to add special allowance with the basic salary for the calculation of PF?
pon1965
The residual part of your CTC after adjusting basic, HRA, and other tax-saving allowances is called Special Allowance, which is 100% taxable.
Raj Kumar Hansdah
Dear Pon,
Thanks for the perfect explanation!

Companies hire candidates based on a randomly agreed CTC, which is then arbitrarily bifurcated into certain components. Any amount that is left over is termed as special allowance. A corollary to this is:

If the special allowance is increased, the basic pay decreases. The implications of reduced Basic Pay on statutory benefits and deductions are immense and to the disadvantage of the employee.

This scenario does not occur in companies with a well-laid-out compensation strategy and process, where any special allowance is designated for a specific purpose. I hope others can appreciate the significance of the above.

Warm regards.
prakashcs2009@gmail.com
In our company, we are paying a basic salary along with HRA, conveyance, medical, and special allowance. With a recent amendment, the special allowance also has to be deducted for PF. Please suggest what to do to avoid this.
pon1965
Special allowances need not be considered for PF deduction. No such amendment is available.

Regards,
Pon
Alphonse
I think that the latest judgment states that the special allowance should be considered for PF deduction. I am attaching the judgment copy for your reference and records.

Regards,
Alphonse
[Phone Number Removed For Privacy Reasons]
1 Attachment(s) [Login To View]

hr-experttech
What allowances are offered to employees through a partnership firm?

I am currently employed in a partnership firm and am responsible for creating pay slips. I would appreciate your assistance in determining the types of allowances that should be included in the pay slips. In our firm, we do not deduct PF and ESI contributions; only TDS deductions are made.

I kindly request guidance on the new amendments that need to be considered.

Thank you all!
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute