pf is calculated on the basis of (Basic + DA) only, gross salary is not related to pf.
The company can provide pf, even if (Basic + DA) is less than 15000 and its gross is above 15000
If (Basic + DA) is less than or equal to 15000, then the employee is eligible for both EPF and EPS contribution.
If (Basic + DA) is greater than 15000, then the employee is eligible for only EPF and EPS is not eligible.
7th March 2019 From India, Pune
7th March 2019 From India, Kottayam