Creating a Salary Structure with PF Benefits: Why It's Important and What Regulations Apply?

Hello,

This is Suren. This year, we are creating a salary structure. Currently, we are only providing the in-hand salary. Our employees are expecting that we establish a salary structure and offer them PF benefits. I have reviewed several salary structures and noticed that there are components such as HRA, TA, and Special Allowance.

Could anyone provide suggestions on why we are implementing this structure and which statutory regulations apply to it?

Example:
An employee, Mr. Sumit, is working in my company's Sales and Marketing department. We are currently paying him only 20 thousand. Can we directly increase his salary to 20000+PF without altering his total salary package?