Is salary exempt in hands of Employees taxable for employers

Dear Colleagues/ students,

 In tax planning for salary from companies' point of view, what all points should be considered to balance the tax liability  between employer and employee?

For example, Medical reimbursement upto Rs. 15000 is an exempt perquisite in the hands of employees. Does this mean it will be taxable for employer under section 40 (a)(v)?

Similarly for travelling/conveyance allowance of Rs.800 per month, Education allowance of Rs. 100/month/child.

 Thanks and Regards,

Prutha Shah