income tax salary

I am employer, who having high paid employees,
i have payment structure as follows.ex
basic 18000
hra 9000
allowance .90000

i have to do TDS on whole 117000/-(after statutory deductions from salary)
as now the huge amount tds yo be deducted.
1.can i change my salary structure
2. If I changed salary structure what is impact of my salary expenditure
3. the net CTC will paid through bank only.
4.