Relevant document(s), that may justify the EPF or Basic wage should not be lesser than the minimum wages?

Please share any latest and relevant document(s), that may justify the EPF or Basic wage should not be lesser than the minimum wages.
16th November 2018 From India, New delhi

Dear, PF contribution is payable on Basic + DA, There is no circular stating that PF contribution must be on Min. Wage. We can practice the same on Basic + DA.
16th November 2018 From India, Surat

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Splitting of minimum wages for PF in abeyance.pdf (103.1 KB, 96 views)

May please go through my article on "Splitting of Minimum Wages for the purpose of Provident Fund Contribution " which was published in Indian factories and Labour Reports, 2018 (3) Vol.158 page 22 Journal Section. The same is attached for ready reference.
S. Sensharma
Industrial Law Consultant, Meerut
17th November 2018 From India, undefined

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Splitting of MW for EPF contribution.docx (20.2 KB, 88 views)