Although the consolidate salary structure satisfies the minimum wages criteria, according to the employer's point of view, it is imperative the break up of dearness allowance (known as special allowance in Mah. and the HRA is provided. Otherwise, how else the employer substantiate that the salary structure comprise the dearness/special allowance ( which is prescribed by notification(s) issued by the appropriate State Government from time to time). Also a structure may contain allowances to take care of reimbursement of certain expenses viz. telephone, conveyance, incentives, etc.). Also in the event of retrenchment, strikes retaining allowance etc., the basic pay and other structures are to be distinguishable. In case you need a specific judgement, please do revert with the nature of your establishment and location. Vasudevan