Dear Member,
The EPF contribution should be deducted on the "Basic wages" as per the definition of the act, Please note that it includes certain allowances also but excludes HRA and Washing allowance subject to the max. ceiling amout of Rs.6,500/-. There is no condition or % fixed in the spliting of wages under various heads, its all depends on the company policy. However, the amount of HRA should be reasonable according to the place of living.