Dear Mr. Chaitanya,
Actually, I am not clear on your query. Any how, as regards to deduction of PF for the employees who are drawing more than Rs. 6500/- (Basic, DA, Retaining allowances (if any) and cash value of food concession admissible thereon) per month, I would like to draw your attention on para 2 (f) of EPF Scheme, 1952, which talks about "excluded employee" as under: -
Para 2 (f) "Excluded employee" means-
(i) An employee who, having been a member of the fund, withdrew the full amount of his accumulations in the Fund under clause (a) or (c) of sub-paragraph (1) of paragraph 69;
(ii) An employee whose pay at the time he is otherwise entitled to become a member of the Fund, exceeds Six Thousand and Five Hundred Rupees per month;
Now, sub para (1) of Paragraph 69 of EPF Scheme 1952 talks about the circumstances in which the accumulations in the Fund are payable to a member, wherein lot of clauses specifies the circumstances under which one can withdraw the PF amount.
But, for getting the exclusion from paying the contribution, only clause (a) and (c) of sub-para (1) of para 69 above, are to be taken into consideration. It speaks like this: -
clause (a) - On retirement from service after attaining the age of 55 years;
Clause (c) - Immediately before migration from India for permanent settlement abroad or for taking the employment abroad;
So, literally one can be excluded from paying the PF contribution, despite the fact that he is drawing his wages more than Rs. 6500/- per month, is only on retirement, or on posting to abroad.
Alternately, a fresher, who is drawing a salary of Rs. 6500/- per month at the start of his career may prefer this tag of "excluded employee".
Though the act permits a person to withdraw the PF contribution, which is standing on his credit, on resignation, on invalidment, on termination or on retrenchment, it does not allow these clauses to be eligible for getting the tag of "excluded employee" from his new employment.
Since you have to fill Form 11 for getting the exclusion from paying the contribution, where the column on previous employment and the status of contribution amount has to be filled, the PF authorities will reject your case straight away, if your request is not as per the above clauses for excluded employee. (If you can convince the PF authorities of the region, then it is ok)
Hope this will clear your doubt on PF contribution. If you still have doubt, kindly contact me on my mobile no. 9585333344. I am located at Chennai.
Regards,
P. Vathiraj