Bifercation Of Minimum Wages For Pf Calculation

Dear friend
Please guide me on this issue .
As per govt. notification Minimum wages in Delhi (Central) for skilled is Rs.273 per day.
Is it possible to bifercate this Rs.273 for pf Calculation or Not
For Example
Rs.273 per day Bifercation Basic 160 and HRA 113
Suggest me which is correct for PF calculation
Basic Rs. 160 is correct for PF calculation or Not or we have to calculate PF on Rs. 273.
If you people have any case reference please share with me.
Regards
rahul raj

minimum wages number is combination of Basic+ DA...it is already biforcated and you need to deposit pf of 12% on Basic+ DA ,,,
for employesss whose salary is above 6500 it is not mandatory to deposit PF. It is up to the discretion of Employer

Dear Rahul,
As per minimum wages act wage means basic+da+hra. So you can bifurcate the minimumwage in to these componets. But ensure that basic+da should be more than 50%. and you can put the balance amount in HRA. You can deduct pf on basic+da.No need to pay 12 % on total amount.