Every 6 months, minimum wages change by increasing special allowances, so it has to be considered as DA in case you are not paying DA separately. For the calculation of PF, you have to consider the wages as Basic + DA.
PF to be deducted on basic + DA. Whether special allowance should be considered as DA is not clear. Some courts have ruled that it should be considered as DA. However, in this month's LLR, a decision of the PF tribunal stated that special allowance is not DA, and no PF will be deducted on it.
Regards,
JS Malik
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