Our office is registered in Rajasthan. PF and ESI are also registered there. Employees are located in Delhi and Rajasthan. I would like to understand whether we should follow the minimum wage rates of Rajasthan or the respective locations. Additionally, I want to know if, for example, my employee has a salary of 1 lakh and we follow a basic salary of 50%, can we deduct the PF contribution of the employee at 15,000 since this is the limit.