Motage Enterprises Pvt. Ltd. Vs. Employees’ Provident Fund and Anr.
Whether conveyance allowance and special allowance can form part of basic wages for the purpose of determination of provident fund contribution.
Whether conveyance allowance and special allowance can form part of basic wages for the purpose of determination of provident fund contribution.
Citation: AIR 2008 SC 1951 Court: Supreme Court Decided on: 12.03.2008 Facts Regional Provident Fund Commissioner (“Commissioner“) ordered that the amount received on encashment of earned leave has to be considered for the purpose of calculation of “basic wage” under Section 2(b) of Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (“Act“). Accordingly, Respondent raised…