Dear Anuradha,
If basic salary + DA is < or = 6500, employees are liable for PF
If you want to exempt your employees from PF liability, make basic salary more than 6500/- and get the PF Form No. 11 declaration signed by employees. It should state that they were not a member of PF & Pension scheme in their last organisation.
It is mendatory to give PF to employees who were availaing this facility in their last organisation.
Regards,
Reena