Understanding Form 3A and 6A: Is Dearness Allowance Part of Gross Salary?

Dear Seniors,

Greetings for the day! Kindly provide me with detailed information regarding Form 3A and Form 6A. Additionally, please clarify if Dearness Allowance (DA) is included in the gross salary, as I have heard that the DA is negligible across all sectors. I am also curious to know if House Rent Allowance (HRA) falls under the category of DA.

Regards,
Shweta Singh

Form 3A is an annual statement of PF contribution of both the employee and employer for individual employees, whereas Form 6A is the annual statement of PF contribution of all the employees working in the organization. Form 3A states only the contribution of the particular employee, whereas in Form 6A, you will find the contribution of all the working employees.

Generally, DA or Dearness Allowance is a component of your salary, which is mostly used by government sectors separately in the salary breakup. However, in private sectors, DA is included in Basic. Some private companies also use both separately.

DA increases with inflation in the market. With the increase in the price of basic commodities, the government increases the DA of government employees. DA and HRA are different. HRA stands for House Rent Allowance.

I hope I am going the right way. If any of the seniors know better, please correct.

Thank you.

Thank you for the clarification. I have understood Form 3A and 6A perfectly. However, regarding DA, when I went through the labor law book, it has been written that DA is not constant; it depends on inflation, and an example has been given similar to HRA. Therefore, I am experiencing some confusion.

Regards,
Shweta Singh