Hi Dadusha,
First of all for PF, its not maximum or minimum, its just 12% and not limited to Rs. 780. Its rather optional to contribute above this amount if employee's basic is more than Rs. 6500/-. The employer can restrict the basic for PF at Rs. 6500/- but since now a days in most of the companies, both the shares, i.e. employee's share as well as employer's share, are a part of CTC, even the employers do not restrict it to the basic of Rs. 6500/- but it is to be @ 12%. The major benefit of higher contribution goes to employee because the PF contribution is non-taxable when it comes to filing IT return.
As long as ESI is concerned, pls be informed that in a recent development, the ESIC has increased the upper limit of wages covered for ESI deduction from Rs. 15,000/- to Rs, 25,000/-. However; in case the employee's consolidated salary reach beyond the maximum wages, i.e. Rs. 25,000/-, it doesnt remain compulsory for employer to keep contributing. The names of such employees whose wages cross the maximum salary, can be shown in the next ESI returns.
Raj..