I am not agreed with the above view and PF Act never permits to recover Employer's Contribution from any employee. Moreover, it is statutory to deposit matching employers contt alongwith Employee's Contt which is to recovered from Employee's salary at specified rate which is 12%. It is further to add that employer is to contribute Rs. 541/- p.m.towards EPS Contt to be calculated @ 8.33% on Rs. 6500/- out of 12% employer's contt.