Dear Vivek
Now government has declared DA for Government employees and it is not applicable for any company or workers. For workers there will not be any increase in DA. The wages for workers will be governed by Minimum Wages Act and it is fixed by the appropriate Government by considering the Cost of Living Index of the work place (Zone I or A, (City or Urban) Zone II or B, (Semi Urban) and Zone III or C(Rural)) for Unskilled, Semiskilled, Skilled and High skilled category.
The increase will be informed by the Government from time to time and we have to implement the same by increasing the wages. Whatever the Government is fixing the wages it includes of Basic and DA. But we should not bifurcate for the purpose of PF Deduction.