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Meaning of salary for computation

of different purpose:-

1)When gratuity Act,1972 is Basic salary + D.A


applicable :-

Basic salary + D.A ( as per


2) when gratuity Act, 1972 as service condition) +
NOT applicable :- fixed percentage on sale
of commission.

Basic salary

3) Amount deductable on account of


entertainment allowance ( only in
government services):-

Basic salary + D.A ( as per


as service condition) +
fixed percentage on sale
4) House rent allowance ( Rule – of commission.
2A) :-

Basic salary + D.A ( as per


as service condition) +
fixed percentage on sale
5) Employer’s contributation in of commission.
R.P.F :-
Basic salary + D.A ( as per
as service condition) +
fixed percentage on sale
6) Earned leave / Encashment of of commission.
earned leave:-

Basic salary + D.A ( as per


as service condition) +
bonus + fixed percentage
7) Value of furnished and on sale of commission. + all
unfurnished house :- taxable allowance +
Encashment of earned
leave:-

Salary for the provision


of this provision means all
8) compensations received on remuneration ( cash and
retrenchment:- value of perquisites) which
can be expressed in term
of money but this does not
include any bonus, gratuity
and any contribution to
fund established under any
act for the welfare of the
employee.
9) compensations received on voluntary Basic salary + D.A ( as per
retirement:- as service condition) +
( sec 10 (10c) ( Rule 2BA):- fixed percentage on sale
of commission.