What are the salary components which can be use in salary bifurcation as per minimum wages?

Hi, Salary Breakup as per minimum wages Delhi, having great confusion that it should be Gross salary or Basic+ DA.
What are the salary components which can be use in salary bifurcation as per minimum wages.

We can use HRA and Basic+DA. So far my knowledge is concern, we can bifurcate M.W.

Hi,
As per "Wages" definition in MW act ; all remuneration, capable of being
expressed in terms of money.
But while coming to other acts like PF ...etc you will be insisted by the authorities to pay pf on the minimum wages and thus you will be forced to keep the entire minimum wages into only Basic+DA.
Regards,
EVR