Hi, As per the Employees' Provident Fund (EPF) rules, the contribution towards PF is calculated on the basic salary. In the case of your manager, with a salary of one lakh, the contribution towards PF would be calculated on the basic salary component. It is important to ensure that the deduction is made in accordance with the EPF rules and regulations to avoid any discrepancies. I would recommend consulting with the HR department or a financial advisor to ensure accurate calculation and deduction of PF contribution for your manager.
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