PF Is Calculated From Basic + All Allowances?

Hello Senior,
I am new one in HR profession . I little confused about PF contribution percentage from Employer site. If I am not wrong both Employer and employee contribute 12% of basic salary in PF account while Employer 8.33 goes to pension fund and rest of 3.67 goes to PF account. But I see some seniors' post where they mention Employer contribution is 13.61% in PF account and PF is calculated from Basic + all allowances. So senior please help me to chose the right one.

12% employee
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12% employer ( 8.33% to EPS and diff of 3.77% goes to employee)
0.5% EDLI employer
0.65% admin charges Employer
Total employer 12% + 0.5% +0.65% = 13.15%
(charges are reduced of admin charges w.e.f 01.04.2017)

As per Act, only HRA is exempted from PF in Gross Wages. But, I can see many companies pay PF only from Basic (+DA). During PF inspection, this may be scrutinized by the PF officials. Bonus, Incentive, Reimbursable expenses/allowances can be exempted.
The current employer contribution is 13.15%.
PS: During salary CTC calculation, it is advised by finance experts to put employer contribution as 12%, as remaining are admin charges.