Is house rent allowance (HRA) part of wages?
- House rent allowance is left out of wages s. 2(y)(f).
- But if the left-out payments together come to more than half of your total pay, the part above half is added to wages s. 2(y), first proviso.
- For equal pay and for paying wages, house rent allowance is counted as wages s. 2(y), second proviso.
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.