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 PF Member in his last company and joined another company but he does not want PF deduction in current company. Is it mandatory that PF amount should be deducted or not? Basic Salary is Rs. 12000. Please suggest in these two conditions
1 Who have withdrawn PF EPS Amount
2 Who have not withdraw PF EPS Amount

Dear Rinku
There is one option in PF to Exemption From PF ACCOUNT , he/she is should summit form -13.
There is 4 type of option mentioned , you should tick equate 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 as well as employer has 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.