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M. S. RAMESH, M. JOTHIRAMAN
Cognizant Technology Solutions India Pvt Ltd. – Appellant
Versus
Regional Provident Fund Commissioner – I, Employees' Provident Fund Organisation – Respondent
ORDER :
M.S. RAMESH, J.
Prayer in WP.No.9130/2014: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to forbear the respondents from continuing with the proceedings initiated against the petitioner under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, pursuant to the notice Ref: No.CHN/TN/31309/CC3(26)/Eng/Regl/2013 dated 30.12.2013 till the pronouncement of the judgment by the Division Bench of this Court in W.A.Nos.982, 985, 1026, 1343 and 1344 of 2011.
Prayer in WP.No.9131/2014: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to prohibit the respondents from proceedings further in the inquiry in terms of notice bearing CHN/TN/31309/CC3(26)/Eng/Regl/2013 dated 05.12.2013 initiated under Section 7A of the Act claiming contribution on allowances for the past period from 01.04.1994 to 05.12.2013.
Prayer in WP.No.16862/2014: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus to forbear the respondent from continuing proceedings initiated pursuant to No.CC1/21/TN/30223 A//Enf/Regl/14 dated 19.0
Allowances must be universally and necessarily paid to qualify as 'basic wage' under the EPF Act; variable allowances do not meet this criterion.
The Supreme Court defined 'basic wage' under the EPF Act, clarifying that only universally paid wages qualify, while variable allowances do not.
The court upheld the authority's order confirming the eligibility of employees for Provident Fund membership despite their salaries exceeding the statutory limit, emphasizing the welfare nature of th....
The terrain allowance is not included in 'basic wages' as defined by the EPF Act due to its inconsistency among employees; thus, it is exempt from EPF contributions.
The classification of basic wages must genuinely reflect employee remuneration, and artificial wage splitting to avoid statutory contributions is impermissible under the Act.
The Supreme Court established that basic wage does not include leave encashment, impacting provident fund contributions and related damages.
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