Salary Structure Dilemma: How Can Employers Minimize Liability While Staying Compliant?

Hello, I have a client (under the shop and establishment category in Maharashtra) whose current salary structure for employees is as follows:

Basic - 13,000
HRA - 4,000
Medical - 1,000
Conveyance - 900
Mobile allowance - 6,430
Travel allowance - 6,430
PF Employer - 1,560
PF Employee - 1,560
PT - 200
Net Salary - 30,000

Reducing Employer's Liability

I feel that the above structure attracts more liabilities. How should I structure the salary to reduce the employer's liability?

1. Can I reduce the basic and allocate this amount to other allowances such as a special allowance or monthly bonus?
2. Is PF applicable to a special allowance?
3. What different allowances can be added to reduce the burden?

Thanks in advance.

Tax liability of salary falls on employee who draws it.
However employer can take some steps to:
Reduce the employer's liability:
The salary structure should reduce the liability of the employer. The employer's contribution to PF, Gratuity etc. should be kept as low as possible.
It should be compliant: Compliance norms like minimum wages and PF laws should be kept in mind while drafting the salary structure.