Dear Suresh, Please check whether the employee is an excluded employee as per PF & Misc.act or not. Has he submitted Form-11 and check the status.
If he is not an excluded employee , then you will be required to deduct PF up to 15,000/- basic . Otherwise you may consider him as excluded employee and no need to deduct PF. 12th July 2019 From India, New Delhi
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