Basic Wages is the meaning wages. We can’t Bifurcate the Minimum Wages because it is Basic Wages. But after most of employer Bifurcate the minimum wages that is against law. So you can also Bifurcate MW BUT- ESIC will be deduct on full minimum wages. You can’t Bifurcate Minimum wages for it. For PF you can bifurcate it. Attached is the Employees Provident Fund Tribunal, New Delhi judgment.
So, an employer is liable to pay the its share of PF contribution on the basic wages payable + other allowances permissible under the Act and not on entire minimum wages.
Hope will help you.