Dear SK,
With reference to recent amendment in PF except HRA rest of all allowances shall come under EPF wage Basic, the employer's basic wage ceiling remaining same as Rs.15000/- or EPF contribution amount Rs.1800/- (8.33% - Rs.1250/- into Pension amount, 3.67% - Rs.550/- into EPF account)
But if the employee basic wage is more than Rs.15,000/-, the EPF deduction 12% will be on actual basic wage if his/her interest, but employers wage basic is limit to Rs.15,000/- only as above said.