BASA INTERNATIONAL and others vs SINDH EMPLOYEES' SOCIAL SECURITY
This matter comes before the Supreme Court of Pakistan on a petition for leave to appeal arising from a dispute regarding social security contributions under the Sindh Employees' Social Security Ordinance. The core legal questions examined are whether social security contributions payable by an employer can be computed based on the West Pakistan Minimum Wages for Unskilled Workers Ordinance, 1969 for categories of workers who are not unskilled workers, and whether special allowances paid under the Special Allowance Payment Act, 1986 can be treated as wages for computing contributions despite statutory exemptions. The Court granted leave to examine these questions.
- Whether social security contribution can be computed on the basis of the West Pakistan Minimum Wages for Unskilled Workers Ordinance, 1969 for workers who do not fall within the definition of unskilled worker?
- Whether special allowance paid to workers in pursuance of the Special Allowance Payment Act, 1986 can be regarded as part of wages for computing social security contributions despite statutory exemptions?
- West Pakistan Minimum Wages for Unskilled Workers Ordinance, 1969
- Special Allowance Payment Act, 1986
ORDER
1. MAMOON KAZI, J.---Leave is granted to examine the following questions:--
(1) Whether social security contribution which the employer is liable to make under the Sindh Employees' Social Security Ordinance can be computed on the basis of the West Pakistan Minimum Wages for Unskilled Workers Ordinance, 1969 as amended by Act IX of 1993 even in respect of such category of workers who do not fall within the definition of "unskilled worker" in the said Ordinance?
(2) Whether special allowance paid to workers in pursuance of Special Allowance Payment Act, 1986 can be regarded as part of wages for the purpose of computing such contributions notwithstanding the exemption granted by section 7 of the said Act?