Is special allowance part of basic wage for calculating pf ???

hrtvm
Dear Friends,
Is special allowance(conveyance, performance incentive) be part of basic wage for calculating PFsalary.
For example person with (Basic wage : 14000, HRA 3000, conveyance 2500, performance incentives 1000).So his EPF can be 14000x12% = 1680 or 17500x12% =1800
Please advise us..
Regards
ARUN
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