Salary breakup - Can salary of 15500/- be shown as Basic+DA = 15000/- and HRA = 500/-?

Can salary of 15500/- be shown as Basic+DA = 15000/- and HRA = 500/-?
Will there be any issues from any authorities regarding the breakup. The employer wants to do it this way so that she does not get PF liability.

15,000/- Basic will be covered under PF Act. Better to do it 15,100/- Basic+DA and 400/- as HRA. Please check whether there is any HRA Act ( State Act) or not. In some States there is House Rent Allowance Act -minimum 5% of Basic + DA.
ESI will be applicable in this case.