it is not like that and there is no relaxation of 5%.you have to pay PF on minimum wages.after the decision in group four security case ,PF dept has issued circular
that there should not be bifurcation of minimum wages and PF should be paid on minimum wages of state.so you have to pay 12% of minimum wages of state.
j s malik
I am enclosing here with Notification of revised minimum basic wage of Haryana w.e.f. 1st April 2009 for your reference.