Only HRA is excluded from EPF contribution. However, if the HRA is significantly larger than the other components, the EPFO may request an explanation to determine whether it is paid to all employees or only to those residing in leased houses.
From India, Kannur
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4526From India, Kannur
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Other than HRA, if there is any component related to production or productivity, such as a production incentive or any specific payment with conditions and not paid across the board (e.g., night shift allowance), it will be paid only to employees for a specific period for night shift duty and will also be exempted from PF contribution.
Regards, S K Bandyopadhyay
From India, New Delhi
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Regards, S K Bandyopadhyay
From India, New Delhi
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PF CHALLAN & CALCULATION SHEET.xls
1 Guidlines On PF to be charged on all other allowances 05032019.pdf