it is not necessary if you paid more than mini.waged than its on you to decide the basic.but if you pay only mini wages than its applicable to total amount e.g basic + d.a, but in this case also p.f. act not define any limit as some company bifurcating mini ages into basic(50%) +hra(25%) + conveynce (25%), as in Mini wages act it not define in p.f.act

Regards,
Maaya