Who is exempt from Epf deduction?

Dear frds/ experts,

In a small company,

a) Is a Director is liable for Epf deduction?

b) Does an employee who is getting gross salary more than 15,000/- ( his Basic salary is less than 15,000/- ) is liable for Epf deduction?

c) In which situations who are all exempt from Epf deduction in a small Pvt Ltd company?

Plz treat very urgent and kindly advise...

Thanks,
Maya.