We are paying transportation hire to workers. can this amount included wages and attrat pf contribution clarify

sir
i am for hr. my query is we are paying transportation charges to workers every month. Is this amount is included to salary. Hen we can deduct p.f in this transportation amount . Pl clarify

A fixed sum paid to cover the transportation expenses can be treated as part of salary for the purpose of computation of PF. At the same time, if the rate of allowance difference depending upon the place of residence/ way traveled to reach the office and back home and or pay grades which signifies different rates for different category of employees, then it will not be considered for PF deduction.