Employer can’t camouflage basic wages as part of allowance to avoid EPF deduction & contribution

Carewell Security Services Private Limited Vs Employees Provident Fund Organization (Madhya Pradesh High Court) Conclusion: Employer could not camouflage basic wage as part of allowance so as to avoid deduction and contribution under the EPF Act. Held: Assessee was company incorporated under the provisions of the Companies Act and was engaged in the business of providing security guards to various establishment. A notice was issued by the Regional Provident Fund Commissioner, Indore under the provision of Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred as ...