You can employ anyone aged 60 or above, provided they are fit. You can hire them as a consultant or a direct employee. If the employee's salary is less than Rs. 15,000, they can be covered under ESI. However, if their salary is higher, ESI coverage does not apply, and most mediclaim policies do not enroll individuals above 60 years nowadays (please verify with your insurance company).
PF Contributions for Employees Aged 60 and Above
For PF contributions, you can allocate the entire 24% (12% from the employee and 12% from the employer) to the employee's EPF account. There is no requirement to pay EPS if the employee has completed 58 years.
Please let me know if you have any further questions.
Thank you.