Dear Samir,
Whether the the minimum wage rate is monthly or daily basis, if it comprises of only the two components of basic and dearness allowance or more, the sum total of basic and D.A has to be taken for the purpose of computation of entire EPF contributions. If the expenses incurred towards food and transportation are due to the special nature of the job, you have to pay them additionally for they would not form part of the wages as per Sec.2 (h) of the MW Act,1948.