Pf applicability

If basic is more than 15000/-, it becomes optional for employee to contribute to PF but no obligation on company....

PF deducted on from the both employer and employee on the basic salary or Rs. 15000 whichever is lower. If any employee having basic salary more than 15000 can deduct his PF on his basic salary which exceeds 15000, it is discretionary to the employee but it is not obligatory for employer to deduct PF on amount exceeding Rs. 15000.

Thanks 

PF deducted on from the both employer and employee on the basic salary or Rs. 15000 whichever is lower. If any employee having basic salary more than 15000 can deduct his PF on his basic salary which exceeds 15000, it is discretionary to the employee but it is not obligatory for employer to deduct PF on amount exceeding Rs. 15000.

Thanks