if the establishment is maintaining the ceiling of 15000/- then they continue, as the employee and employer both has paid 1800/- each, for the employees who earn salary of 15000 or more per month,
but where the salary is less than 15000/- employers has to take measures and evidence of allowances, otherwise they would be liable to pay "both share" of EPF on such split allowances
In respect of employees whose salary is above Rs 15000 also the same thing happens.The EPFO can not demand contribution above Rs 15000 as a legal right. There are alot of employee grades whose minimum wages is above Rs 15000 and that was the reason why EPFO failed to implement their decision to enforce payment of PF on minimum wages. Now, since the Supreme Court has clarified that it is the total salary which will qualify for PF contribution, there is no need to press for minimum wages. The employers are bound to pay contribution on total wages paid or payable.