Attendance incentive, Special allowance, Canteen allowance and Lunch allowance paid by the employer is covered under “basic wages” for the purpose of calculating provident fund ?
As per the Feb 2019 decision of 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
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