Employers contribution to pf

In case of RPF, if it is in excess of 12% of salary(Basic+DAformin part of salary), then it shall be taxable.

Exempted Upto 12% of salary

Upto 12% of Salary it is not taxable, beyond which contribution will be taxable. Salary for same purpose is Basic Pay+DA if Considered for Retirement benefits+ Commission paid as fixed percentage on Gross Sales effected by Employee.

I hope above explanation will clear your doubts.

Whether it is taxable in the hands of Employee or not?

It is taxable in the hands of employee.