Employer PF Contribution Taxable

These days company is making their PF as a part of Annual CTC. When the tax is calculated, under deductions, only the employees contribution is taken under exepmtion not the employer contribution tghough that is a part of CTC which means we are paying it from our salary. So please advice is both contribution should be exempted from taxation or just employees contriution.

dear
only employee contribution is exempted.however employer contribution is also exempted from tax but employer take benifit of it.
tks
j s malik