Coca-Cola Beverages Sri Lanka Limited vs D. S. Edirisinghe – CA 382/2009-2013

The case between Coca-Cola Beverages Sri Lanka Limited (Petitioner) and D. S. Edirisinghe (Commissioner General of Labour) & Others (Respondents) addressed whether a monthly allowance of Rs. 8,500/- paid to an employee should be considered part of “salary or wages” for computing gratuity and contributions under the Employees Provident Fund Act. It was determined that the allowance formed part of wages/salary as defined by the relevant statutes, and the employer’s description of the sum as a ‘perk’ was unsupported by contemporaneous evidence. The Court reaffirmed the principle that all regular, salary-related allowances must be included in statutory wage computations. The decision relied on the Payment of Gratuity Act, the Employees Provident Fund Act, and pertinent case law, establishing t