The PF Limit is 15000 Rs/-, it means if his Basic +Da is below 15000 then it is mandate to deduct the PF on the salary but if His Basic+Da is More than 15000 then the employer is not liable to deducting the P.F.
Hope that you are cleared now on this
And this has been discussed many times in this forum. If you had searched, you would get the details.
Exemption for PF is only applicable for employees who have joined the company at a salary with basic and da above ₹15,000 per month and not having any existing PF account at the time of joining. For everyone else, PF is payable, even if his salary has crossed the limit