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Question regarding Salary Basis

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Summary: If we are creating Salary Basis with components then, do we also include the Employer contributions?

Content (required): We are in the process of defining a Salary Basis.

I have a question that, what generally we create as components of a Salary Basis.

Do we include any statutory employer contributions like PF, ESIC etc or not

Version (include the version you are using, if applicable):

Code Snippet (add any code snippets that support your topic, if applicable):

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