Dear All,

[PURPLE]PF CONTRIBUTIONS NOT ATTRACTED ON ALLOWANCES EVEN WHEN PART OF MINIMUM WAGES: P&H - HIGH COURT[/PURPLE]

In a writ petition No. 15443/2009 between APFC vs. G4 Security, the Punjab & Haryana High Court held on 1st February 2011 that the minimum wages can be bifurcated into allowances and the Provident Funds contributions will not be attracted on allowances. The judgment will be published in the next issue of the Labour Law Reporter.

For information to all, if anyone obtained the above notification, please supply.

Regards,
PBS KUMAR

From India, Kakinada

PF not attract on allowance. Please provide the judgment copy so as to under stand the full text of opinion formed by Hon’ble P&H High Court.
From India, Hyderabad

Dear Sir, Plz provide the detailed judgment so that we may able to understand the bifurcation of the minimum wages. regards karamjit singh chandigarh 09318010510
From India, Chandigarh

Hi Mr. PBS Kumar,

I need to validate with the judgment copy. Can you please share it with us once you receive this? Also, please explain the financial implications on the employer/employee from the government's perspective.

Thank you.
Nayagam

From India, Madras

Dear All, Greetings of the day ! PFA order copy for reference. Regards, Mahesh Kumar Pandey +91-9716649807
From India, Delhi
Attached Files (Download Requires Membership)
File Type: pdf APFC, Gurgaon VS G4 Securitas (P unjab & Haryana High Court Order).pdf (47.2 KB, 405 views)


Enclosed is the latest judgement of Supreme Court in regard to EPF contributions on allowances.

FYIP...

SUPREME COURT ON EPF CONTRIBUTIONS ON ALLOWANCES



It may be recollected that in a Review Petition by Surya Roshni Limited vs. Employees’ Provident Fund and Another, 2012 LLR 42, Division Bench of Madhya Pradesh High Court has held that Section 2(b) and 6 of the Employees’ Provident Funds & Miscellaneous Provisions Act define basic wages and HRA, overtime allowance, bonus, commission or any other similar allowance are not covered in the definition of basic wages but when special allowance, dearness allowance, conveyance allowance and other allowances are paid universally to all the employees, they would be treated as part and parcel of basic wages.



A special leave petition to appeal, as filed, came up for hearing on 13.7.2012, in which the following order was passed :



ITEM NO.MM-128 COURT NO.12 SECTION XV

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

I.A. NOS.4-5 in

Petition(s) for Special Leave to Appeal (Civil) No(s).8781-8782/2012

(From the judgment and order dated 24-3-2011 in WPC No.1891/2011 and dated 22-11-2011 in RP No.117/2011 of the High Court of M.P. at Gwalior)

SURYA ROSHNI LTD. Petitioner(s)

versus

EMP. PROVIDENT FUND & ANR. Respondent(s)

From India, Gurgaon

Looking for something specific? - Join & Be Part Of Our Community and get connected with the right people who can help. Our AI-powered platform provides real-time fact-checking, peer-reviewed insights, and a vast historical knowledge base to support your search.





Contact Us Privacy Policy Disclaimer Terms Of Service

All rights reserved @ 2025 CiteHR ®

All Copyright And Trademarks in Posts Held By Respective Owners.