Dear member, please note that an employee already covered under EPF will continue to be covered until they are employed by the company, regardless of whether their EPF wages exceed the coverage limit of Rs 15,000. However, you can limit EPF contributions to the ceiling amount of Rs 15,000 (Rs 1,800).
You cannot exclude an employee from the purview of EPF coverage with a retrospective date. You can only exclude an employee from coverage at the time of joining based on the information provided in the Declaration Form - New Form #11.