Epf

1) Applicable to any establishment where 20 or more people are employed

2) A) Employee :- 12%

    B) Employer :- 13.61%

3) no PF contribution is compulsory as per the act. the only relief is, maximum contribution by the employer as per compulsion is Rs. 780/-. he is, by law, not required to contribute any more than that

4) fpr employee all contributions are tax free be it employer or employee. Interest is also tax free

5) Salary means Basic + DA

Employees contribution is to be deducted u/s 80C. Obviously you have to add it in the total income before you deduct anythiing