Dear Narender,
1. As per Minimum Wages Act, the definition of wages includes all remuneration capable of being expressed in terms of money, as per terms of employment, & includes HRA ( House Rent Allowance ).
2. However, as per definition of wages in the Employees Provident Fund & Misc Act, the definition of wages excludes HRA, Washing Allowance & Conveyance Allce.
3. Therefore, for the purposes of Provident Fund etc., some employers are bifurcating minimum wages into Basic, HRA, Washing Allce & conveyance Allce. Punjab & Haryana High Court has upheld the decision. ( Group 4 Securities vs Astt Provident Fund Commissioner, Gurgaon ).
4. The matter is pending before the Supreme court whether minimum wages should be considered as basis wage & whether any bifurcation should be allowed. Pending the decision, many employers are bifurcating minimum wages as given in para 3 above.
5. Minimum wage for unskilled labour in Delhi is : Rs 13584/-. Rest categories, please refer to latest Delhi Govt. notification.
Regards
Anil Raina
Mob: 9810180148