Please find answers to your queries as below :
1. PF deductions for employees drawing basic + sp allowance more than 15K - You can restrict deductions to max 1800 for both sides if no previous higher deduction was in place. If there was a practice of deducting at higher rates in your organization and want to restrict it to 1800 then you need to take witten consent from the emloyees and submit it to PF authorities.
and employees drawing basic + sp allowance below 15K. - If basic + sp is less than 15000 then you need to deduct on total gross amount excluding HRA. If amount goes more than 15000 then you may restrict deduction to Rs. 1800.
2. If all salary heads (monthly) covered for PF deductions nowadays (effective January 2020) Yes since supreme court last judgement it is been instructed to consider complete salary structure for PF calculation except HRA / Bonus.