Supreme Court Ruling on PF: Do All Employees Count or Just Those Earning Below 6500?

Is there a Supreme Court ruling that states for a count of 20 people for PF, will all employees count, or only those employees with wages below 6500?

I think if an establishment or factory employs 20 or more employees, it must provide PF to them. For example, if the factory or establishment reaches 20 employees and then terminates 5 in the next year, they still have to provide PF for the remaining employees. This is what I recently learned.

All employees working for the establishment and receiving wages will be included for coverage, even if they earn more than ₹6500/-. However, they cannot be members for PF deduction, subject to the condition of wagadari.

An employee means all employees' wages do not matter because if the employer and employee agree, then they can deduct the EPF contribution on wages more than 6500/-.

Thanks,
Regards