During the period of suspension an employee is eligible to get subsistence allowance at the rate of 50% of the salary (basic + DA). Depending upon the state rules, the rate of subsistence allowance may vary. As such, 50% is the rate for the first 90 days of suspension and if the suspension is extended beyond 90 days the subsistence wages will be 75% for the rest of the days.
There are two versions of deduction of PF from the subsistence allowances, that is, to deduct PF as if it is salary paid and not to deduct it for the time being and to collect it from the arrears of salary paid once the suspension is revoked and the employee is reinstated.
Regards,
Madhu.T.K