How will PF & other benefits change if a person's salary crosses 50% limit under new rules?

If a person earns ₹76,000/month, with ₹20,000 basic pay+DA, ₹40,000 allowances and ₹16,000 in gratuity and retrenchment compensation, their salary will exceed 50% basic pay limit set under labour codes. Based on this, allowances exceed 50% limit (₹38,000) by ₹2,000, which will be added back to wages. Therefore, PF, gratuity and other benefits will be calculated on ₹22,000, not ₹20,000.