Personal Finance How Supreme Court ruling on PF may reduce your in-hand salary Updated : March 04, 2019 07:13 AM IST The Supreme Court has ruled that employers must take special allowances into account while calculating their contribution to an employee’s PF The top court order said that such allowances are part of the total emoluments given to an employee and, therefore, the 12 percent EPF contribution should be calculated on this total amount. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.