Can a company keep a different salary structure for employees who don't want to be member of EPF?

Can a company keep a different salary structure for employees who don't want to be member of EPF.
Like Generally Basic of employee is around 47% and other allowances given such as Children education,Meducal,Hra,Transport.
But now company want to change its basic Salary % from 47% to around 60% due to which Rs15000 limit crosses for Employees who dont want to be member of PF. Can a company maintain such two salary structure .
If not please suggest an alternative.

No.
New employee joining with basic salary of 15000 or more only can be exempted from EPF.
Thank you.

HI,
Please note, once you have made contribution to the PF for any employee them he/she is life time member of provident fund. You cannot remove their names even after changing salary structure. Yes, you can keep basic above 15,000 for the employee joining your organisation and they may be exempted from PF.