Salary bifurcation into various heads - Do we have to get consent from the employees?

Is it possible for us to bifurcate the current salary now into various accounts like HRA, Medical, Traveling, Food etc.. Is it legitimate to bifurcate the salary like this?Do we have to get consent from the employees to do so and will this stand before the law of the land(Labour, F&B etc)

If workmen are covered under Industrial Disputes Act, then the Section 9-A notice required to be served to workmen, as this amounts to change in service conditions. Better have an understanding with the workmen and agree for settlement under S 12(3) of the I.D Act, before the Conciliation Officer.