Components of Salary for ESIC & EPF

Hi
It is a contraversial question, ESI rule is gross salary to be taken for esi contribution ie 1.75% 4.75%. Were as also say's any salary paid not continuously for more than 2 months will not come under salary. Example- LTA, Bonus, Leave encashment. Apart from this it also says certain wages that will not come under esi salary conveyance, washing allowance.
Now some companys take conveyance as esi wages because it is paid for more than 2 months.

For PF Basic & DA + food value or any concession given is taken for PF calculation.

sanjeev