Greetings for the day,
As Mr. Rao stated that minimum wages can't be bifurcated it is true as far as epf deduction is concern the component should be (basic+da+food conc. if any) and minimum wages is component of basic +da so it can't be splitted or bifurcated.
thanks & Regards,
Sumit Kumar Saxena,
Where there is no separate DA provided by the notificaiton under MW, in that case you can bifurcate.