As far as I know, any restructuring, mainly, especially with a view to limit or reduce the contribution to EPF a/c not acceptable legally/logically. It's upto you to come out clean whatever restructuring you do not aimed at purposely to negate the implications of the recent judgment of SC. But in case of those drawing >15k there is no impediment like this.
4th July 2019 From India, Bangalore
Pl.note the following provisions extract from the EPFMP Act -
[12. Employer not to reduce wages, etc.-
No employer in relation to 4 [ an establishment] to which any 5 [ Scheme or the Insurance Scheme] applies shall, by reason only of his liability for the payment of any contribution to 6 [the Fund or the Insurance Fund] or any charges under this Act or the 5 [Scheme or the Insurance Scheme] reduce whether directly or indirectly, the wages of any employee to whom the 5 [Scheme or the Insurance Scheme] applies or the total quantum of benefits in the nature of old age pension, gratuity 7 [,provident fund or life insurance] to which the employee is entitled under the terms of his employment, express or implied.]
10th July 2019 From India, Bangalore