The Supreme Court held that the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952’s (“EPF Act”) definition of “basic wage” should not be conflated with the “minimum wage” under the Minimum Wages Act, 1948. The court laid down the importance of adhering to the specific definitions as provided under the EPF Act for determining the contribution payable under the EPF Act.
 Assistant Provident Fund Commissioner v. M/S G4s Security Services (India) Ltd. & Anr. Civil Appeal No. 9284 Of 2013 C.A. No. 9284 Of 2013