Now, design the new salary structure for 2019-20 as per the SC judgment on PF liability.
The Supreme Court has held that special allowances paid by an employer to its employees have to be included in “basic wage” for deduction towards provident fund.
The top court said this while dealing with a question on whether special allowances paid by an establishment to its employees would fall within the expression “basic wages” under the provision of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 for computation of deduction towards provident fund.
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