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Allowance Heatmap
Which salary components count as wages for PF, ESI, bonus and gratuity.
Under the Code on Wages, if excluded components (HRA, conveyance, bonus, overtime, gratuity, retrenchment pay, commission etc.) exceed 50% of total remuneration, the excess is added back into “wages” for PF/gratuity/bonus purposes.
| Component | Counted in “Wages” under Code on Wages 2019 | Part of PF wage base | Part of ESI gross wage | Part of Bonus calc wage |
|---|---|---|---|---|
| Basic Pay | Yes | Yes | Yes | Yes |
| Dearness Allowance | Yes | Yes | Yes | Yes |
| House Rent Allowance (HRA) | Capped by 50% rule | No | Yes | No |
| Conveyance / Transport Allowance | Capped by 50% rule | No | Yes | No |
| Special Allowance | Yes | Yes | Yes | No |
| Overtime Allowance | Capped by 50% rule | No | No | No |
| Fixed % Commission | Capped by 50% rule | No | Yes | No |
| Statutory Bonus | Capped by 50% rule | No | No | No |
| Employer PF Contribution | No | No | No | No |
| Gratuity | No | No | No | No |
| Retrenchment Compensation | No | No | No | No |
| LTA / LTC | Capped by 50% rule | No | No | No |
Yes / included Capped or partial No / excluded
Indicative figures
This calculator is for illustration only. Rates, wage ceilings and state slabs change by notification — verify the assumptions shown above against the latest gazette notification or circular before relying on a figure.
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