I think that the question relates to the calculation of subscriptions to ESI and EPF schemes under the newly enacted Code on Social Security,2020. One of the salient features of all the four Labor Codes is that they provide for uniformity of interpretation of certain terms like 'wages' commonly occurring in all the Codes. The important aspect of the definition of the term 'wages' is that in general only those components of basic pay, dearness allowance and retaining allowance,if any should be considered as wages for the purposes of each Code subject to the condition of their sum total remains always at equal proportion to the sum total of the remaining components in the wage/salary structure. If the equality in the proportion is disturbed by lesser fixation of the inclusive components, it has to be restored by adjusting from certain excluded components specified in the definition.
Since the enforcement of the Codes and their Rules is awaited, let us wait and see how the treatment of subscriptions to the schemes of ESI and EPF is prescribed under the notifications to be issued by the Central Government in this regard.