Defination of salary while taxability of empr's cont. to pf

Dear Sir,

Employer's contribution to Recognised Provident Fund is Exempt upto 12% of Salary. Thus Contribution made by employer exceeding 12% shall be added to employee’s salary Income.

For the purpose of PF salary is Basic + DA.

If the employer make contribution to Recognised Provident fund @ 12% not on Basic + DA but on the employees' Gross Salary. 

So, whether employer's contribution to Recognised Provident Fund on other than Basic + DA is Taxable or not taxable to employee as rate of contribution is 12%. 

Thanks & Regards,

Ashok Kumar Modi