Dear Mathew sir, I know a case where a contractor had deposited contribution on the proportionate basis but ultimately had to pay up at the rate of Rs.780/-pm on the orders of RPFC. I had discussed the matter then with the RPFC and he was stessing as per Section 6 of the Act mandating for payment of PF contribution on the wages being payable to each of the employees covered under the Act and on the definition of para 2(f) of EPF Scheme stating that that an excluded employee is only those employee who draw wages exceeding Rs. 6500/- per month. Although I pointed out that in case the wages of an excluded employee drop below the Rs.6500/- limit, if the employer have to pay contribution for such instances then it will be an anomalousd situation. But he was insistent on his interpretation. There would surely be some official circular from PF organisation, the readers would be benefitted if it is made available. KK