in the establishment, there may be few persons who are not contributing to EPF due to age ceiling or wage ceiling,
say one person joins at age of 59, so he will not get covered under EPF by the employer. or any employee joins at starting basic above 15000 and opt to not contribute for EPF, there employees are in master roll but "excluded employees" so no of such employees and their salay paid during the month is asked by the department.