Subsistence Allowance - deductions

Dear Friends,
I have suspended, pending enquiry 2 employees for their prolonging habitual absenteeism.
In this connection i have the following doubts that can be clarified please.

1) Can the Subsistence allowance be treated as wages? if so is it be eligible for the deduction of PF,ESI?
2) From the payable subsistence allowance we can deduct the outstanding salary loan (EMI) given by the company to the suspended employee, LIC Premium under SSS Schme?
3) Will the employee be treated as continued employee during the suspension period?
4) Suspension Period, pending enquiry and subsistence allowance can be taken in to account for the calculation of Earned Leave wages, Gratuity, bonus?
5) For the 50% (during the 1st 90 days) Subsistence allowance calculation we should take only Basic+D.A or the full gross salary?

regards

V Ganesan