EPFO: The Regional Provident Fund Commissioner (II) West Bengal vs. Vivekananda Vidyamandir & Ors

The Hon’ble Supreme Court of India vide its recent decision in the matter of The Regional Provident Fund Commissioner (II) West Bengal vs. Vivekananda Vidyamandir &Ors (Civil Appeal No(s) 6221 of 2011) has settled the ambiguity which existed in regards to the ‘exclusion/inclusion’ of special allowances by the establishments from the ambit of “basic wages” as defined under Section 2 (ii) (b) read with Section 6 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (‘the Act’) for computation of deduction towards Provident Fund ( a copy of the judgement is attached).