Is pf contribution applicable on washing allowance

The issue is in cotroversy and pending before the Supreme Court, in Surua Roshini Limited vs. EPF authoirities.

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vasudevan

It is said that PF is applicable only on Basic + DA.

What are the other allowances which should be included?

Please go through the clarifications issued by the Tamil Nadu EPF website.

Please read section 2(b) of EPF&MP Act 1952.

(b) "basic wages" means all emoluments which are earned by an employee while on duty or on leave or on holidays with wages in either case in accordance with the terms of the contract of employment and which are paid or payable in cash to him but does not include : 

(i) the cash value of any food concession; 

(ii) any dearness allowance (that is to say all cash payments by whatever name called paid to an employee on account of a rise in the cost of living) house-rent allowance overtime allowance bonus commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment; 

(iii) any presents made by the employer;