Understanding PF and ESI: Which Salary Components Are Included in Contributions?

I want to know which components of salary attract PF contribution and ESI contribution.

The salary structure per day is given below:

1. Basic - Rs. 100/-
2. HRA - Rs. 30/-
3. Allowance - Rs. 20/-
4. Washing Allowance - Rs. 20/-

Kindly help in calculating PF and ESI for both the employer and the employee.

Dear Vignnesh,

The PF is calculated on Basic, and ESIC is calculated on the gross.

Basic: 100
HRA: 30
Allowance: 20
Wage all: 20
Gross: 170.00

Deductions:
For Employers
PF: 12
13.61 total PF
ESIC: 30
8.00 total ESIC
Net Payable: 128

Thanks,
Sunder Singh