Wage for PF is basic+DA.
PF on minimum wages is to be deducted.
If the minimum wage consists of Basic ,DA etc the pf to be deducted on both components.
If the minimum wage is a single consolidated wage, it is nothin but Baic only. In such cases splitting and making covering pf on part of the wage is not advised.
But in such cases, please pay slightly more than the minimum wage and split it into Basic etc., and pay pf on basic and da.