Questions Regarding PF Exemption When Salary More Than 25000

Hello everyone.
I want to help from everyone regarding my question.
My question is if any employee salary more than 25000 thousand then can we deduct his pf according to pf rules or can we show him exempted employees.
Please give me reply regarding my question quickly.

employer has to offer the EPF to employee drawing salary over 15000 for a) contribute on full basic +DA or b) contribute upto celing limit of 15000/-
however its upto the employee to accept or refuse the same , but employer has to ask for the same, and if the offer is refused then keep the same in writing record for employer safeguard.

You didn't mention whether he is a new joinee or existing employee.
Either the case, If the employee doesn't withdraw his previous PF Account ie., his previous PF Account is still exist (or He is already a member of PF), then he must contribute to PF. He cannot refuse.
Consider his PF Salary as Rs. 15,000 and process the PF. His maximum deduction will be Rs. 1,800.
First of all, insist the employees to go for PF. Explain them the benefits. Try to convince that it is not an expense, it is only beneficial. Also, for higher salary level, the contribution to PF is Tax Exempted.

An employee presently contributing PF on 20000 and wish to contribute PF now on 15000 and gives
an application to the employer in this regard requesting to restructure his salary accordingly, is it permissible?

yes. Since he is willing to contribute only on 15000, his salary may be restructured accordingly.