How To Structure Salaries That Reduce Your Liability As An Employer

Hello,
I have a client (under shop and establishment category, Maharashtra) who's current salary structure for employees is as below:
Basic - 13000
HRA - 4000
Medical - 1000
Conveyance - 900
Mobile allo. - 6430
Travel allo. - 6430
PF Employer - 1560
PF Employee - 1560
PT - 200
Net Salary - 30000
I feel like the above structure attract more liabilities.
How should I structure salary to reduce employer's liability?
1. Can I reduce the basic and put this amount in other allowance such as special allowance or monthly bonus?
2. Is PF applicable on special allowance?
3. What can be different allowances that can be added to reduce burden.
Thanks in advance.

Tax liability of salary falls on employee who draws it.
However employer can take some steps to:
Reduce the employer’s liability:
The salary structure should reduce the liability of the employer. The employer’s contribution to PF, Gratuity etc. should be kept as low as possible.
It should be compliant: Compliance norms like minimum wages and PF laws should be kept in mind while drafting the salary structure.