I agree with Shri Vidyadahar. What EPFO insists is that PF wages should not be less than minimum wage since some employers attempt to split their wage structure to reduce the basic wage and then add some allowances. EPFO is against such splitting of wages in order to calculate PF Contribution on lesser (basic) wage. In this connection, I would like comments on the EPFO (internal) circular dated 23.05.2011 (attached).