After the latest Supreme Court Judgement on Surya Roshni case, dated 28th February 2019, the contribution shall be calculated on the basis of monthly pay containing the following components actually drawn during the whole month whether paid on a daily, weekly, fortnightly or monthly basis:
Basic wages
Dearness Allowances
Retaining Allowances
Conveyance Allowances
Other Allowance
Special Allowance
Leave Travel Allowances
Fixed cash Allowance (Management allowance, educational Allowance, Medical Allowance, Telephone, Food Allowance etc.)
Petrol Reimbursement (without bills and without supporting documentation/data to substantiate the reimbursement is for official purposes)
City Compensatory Allowance or any other allowance paid as fixed component, uniformly and universally having no direct nexus to the outcome of an employee’s normal work.