Are Attendance and Other Allowances Included in EPF Wages Calculations?

Attendance incentive, special allowance, canteen allowance, and lunch allowance

Is the attendance incentive, special allowance, canteen allowance, and lunch allowance paid by the employer covered under "basic wages" for the purpose of calculating the provident fund?

As per the February 2019 decision of the Supreme Court, these will all be a part of Basic Wages unless they are given only to select employees and directly linked to a specific expense incurred only by those employees. In almost all cases, it will be included, and PF is payable on it.