Vivekananda Vidyamandir - Special allowance
Facts
Whether "special allowance" forms part of "basic wages" for PF contribution.
Issue
Definition under EPF Act Section 2(b).
Held
Allowances ordinarily paid to all employees as a part of regular wages form part of basic wages; only allowances tied to specific contingencies are excluded.
Ratio
PF contribution base is broader than employer practice - universal regular allowances are included.
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