PF - do we need to consider the other allowances for deducting his PF as per the SC Judgement?

Hi, Could you please clarify on the PF related query? One of our employee has the basic salary above Rs.15000, but as he joined in between the month his basic salary on pro rata basis is less than 15000, in such case do we need to consider the other allowances for deducting his PF as per the SC Judgement?

Hi,
As per The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 wages ceiling amount is 15000/- per month. You do not worry about the supreme court judgement. If employee Gross salary-HRA is above 15000 then you can deduct pf on 15000/- only.

Thanks & Regards,
Ravi Khandelwal

Hi Ravi, thanks for replying. But my query is for example an employee joined on say Aug 20 and his monthly basis salary is 17000, so when I am processing salary for 11 days of August, his basic salary on pro rata basis is 6032. Hence in such case for PF deduction do i need to consider the other allowances or I can deduct the PF on 6032?