There is no question of employee agreeing to recovery towards employees' subscription to their EPF A/c. I hope your's is not an exempted co., in which case whatever recovered should be remitted to EPF a/cs of the employees concerned. And there is no problem of continuing the very same a/c when it was with previous employer for the present employment. And the 'self declaration' in whatsoever format will not vest any discretion on the part of employer. And failure on the part of employer in recovery of EPF subscription irrespective of any grounds, result in employer meeting both the employees' subs + employer's contribution + interest accrued from the pertinent dates. And recovery of arrears in such circumstances on a/c of any omissions & commissions from the employees concerned is not permissible.
Moreover it's worthy to note the benefits under the Pradhan Mantri Rojgar Protsahan Yojana (PMRPY). Read more at:
//economictimes.indiatimes.com/articleshow/64029197.cms?utm_source=contentofinterest&utm_medi um=text&utm_campaign=cppst 25th October 2018 From India, Bangalore