Salary means an amount paid as remuneration. It is a whole amount. There is requirement that there should be components in the salary. Actually components like HRA, Conveyance allowance, meals allowance etc are made just to fool the employees or the government authorities on the backdrop of some interpretation of law that only basic salary would attract statutory contributions like PF, ESI, Bonus, Gratuity and leave surrender. Therefore, if you are getting consolidated salary, the same would attract PF and ESI if the amount so paid is not more than the threshold limits prescribed under each law.