natraj@sakthimanagement.com
199

Dear All
The definition of "wages" under Section 2 (h) of the Minimum Wages Act 1948 clearly and explicitly says that HRA is included. Moreover the Supreme Court in Airfreight Ltd v State of Karnataka & Others had also mentioned that wages payable should be calculated as defined in Section 2 (h) of the Minimum Wages Act. Till such time, both the EPF Act and Minimum Wages Act are suitably amended, it will be better to pay VDA as fixed by the Government and Basic + HRA to comply with minimum wages payment.
Regards
N Nataraajhan, Sakthi Management Services (Mob : + 91 94935 17402 ; e-mail : )

From India, Bangalore
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