Is Food Allowance Part of Salary for Bonus Calculations Under the Payment of Bonus Act?

Dear All,

Whether food allowance is considered as a part of salary or wage for payment of bonus to the employees under the Payment of Bonus Act, 1965?

Regards,
Abhishek

Thank you for your input. That is a bit of help, but the question lies there itself. According to the definition, any concessional supply of food grain is not considered as part of wage or salary. However, if a company provides free food allowance or free food as a part of salary or wage, then it is considered as a part of salary or wage. In addition to this, there's one award stating that food allowance is not considered as a part of wage or salary, which creates confusion. I request members to clarify my doubt.

Regards,
Abhishek