Is Our Company's Free Food Benefit Included in EPF Contributions? Seeking Advice

We provide free food for our company workers through a hotel, and the bill is being paid on a monthly basis. Whether this amount is covered by EPF or if we pay the equivalent food value along with their wages in the name of "food allowance," "tiffin allowance," or "lunch allowance," will these allowances be covered under EPF?

Suitable suggestions are appreciated.

Regards,
Bala Manager-HR

As per the act, EPF and EPS contributions are applicable only on Basic and DA.

Regards,
Vinod Bidwaik

As per the EPF Act, the contribution is applicable only on BASIC and DA. Other allowances are not covered under this act. However, if Basic and DA are less than the minimum wages, then the contribution is payable.