An existing employee ( an employee who is presently a PF member or a new employee who was a member of PF with his earlier organisation and has not withdrawn the PF on his leaving that organisation) cannot opt out of PF. In the case of a new employee who was not a member of PF earlier can be excluded from PF if his PF qualifying salary exceeds Rs 15000. You can take a form 11 declaration from the employee and keep in your file.
Employees Provident Fund Organisation is doing an experiment in framing forms and therefore, you can expect changes in the forms every week or even a form made today may disappear tomorrow. It is surprising that the people sitting in the PF office are distributing the old forms (form 19 and 10 C which are replaced by adhar linked single forms) and they do not know about the new forms which are available in their website!! In the case of form 11 also the latest form is the one issued in Sept, 2017, hopefully. Please find the attachment.