Minimum Wages and Provident Fund Contribution
Minimum wages are fixed by the appropriate governments under section 3(1)(a) of the Minimum Wages Act, 1948, for scheduled employments as soon as they are included in the schedule. Once fixed, they are reviewed every five years and revised accordingly under section 3(1)(b) of the Act.
The revision that occurs every six months, as mentioned by you, is the upward revision of the dearness allowance in accordance with the hike in the Cost of Living Index to which the D.A. is linked.
The threshold for Provident Fund (P.F.) contribution is currently Rs. 15,000. If the calculation is based on this threshold limit, you need not be concerned about the total revision of the minimum wages or the periodic revision of the amount of dearness allowance in line with the rise in the relevant Cost of Living Index.
Please let me know if you need further clarification or assistance.
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