Dear Pavan-Kumar1,
I agree with Umakanthan Sir.
Why the question arose in your mind to split the wages by HRA?
This is because you must have read somewhere that consequent to the interpretation by H'ble Supreme Court the components which attract PF excludes HRA.
But please note, this is not applicable when you pay wages as per minimum wage rate. You have to pay PF on the minimum wages.
Earlier on May 23, 2011, EPFO has issued an inter-department clarification indicating that splitting of minimum wages for the purposes of PF contributions is not permissible.