Please let me know whether according to PF & Labour department Basic pay = minimum wage or Basic + Da + Allowances = minimum wage. Since we are deducting pf on basic pay to manage pf rule since employees do not want to deduct pf on whole amount. But at the same time we don't want to be defaulter for paying below minimum wages. For example Mr A is drawing 5000/- (basic =2500, HRA = 1000, Conveyance = 600, Specail allow = 900) and we are deducting pf on basic. So my question is if authorities treat now basic i.e. 2500/- as minimum wage, then to save one side we will be defaulter for another.