Understanding PF Calculation: Should It Include All Allowances or Just Basic + DA?

Hi, can anyone clarify if PF should be computed on all the allowances of the salary as per the latest notification issued in the attachment enclosed herewith, or only on the Basic + DA? Is the amendment applicable to all establishments as per the notification?

Thanks

If the monthly basic salary is less than Rs. 15,000 for the employee, then the PF computation should be on the basic salary and the associated allowances, except the house rent allowance and any bonus amount added. The maximum deduction should be up to Rs. 1800, even if the calculations exceed this figure. The employer PF contribution should also be on the same lines.

But if the basic salary is more than Rs. 15,000 per month, then the usual 12% of the basic salary calculation would be sufficient.