PF Rules if employee does not want PF deduction- is it mandatory

I am working as an HR Manager in a Manufacturing company.

I want to know the following: an employee was a PF member in his last company and joined another company, but he does not want PF deduction in the current company. Is it mandatory that PF amount should be deducted or not? The Basic Salary is Rs. 12,000. Please suggest in these two conditions:

1. Who has withdrawn PF EPS Amount
2. Who has not withdrawn PF EPS Amount

Dear Rinku,

There is one option in PF for Exemption from PF account; he/she should submit Form-13. There are 4 types of options mentioned, and you should tick the appropriate one.

Thanking you

Dear Member,

From the second company's point of view, they must ensure that he satisfies the condition of 'Excluded Employee'. That is possible only if he withdraws his earlier PF. Even after this, both the employee and employer have to give a common declaration for opting out of PF. If the second company has already deducted PF, then it is better to get the earlier PF transferred.