EPF is a labour welfare scheme, and if the establishment is covered under EPFO, then they have to offer the EPF membership,
the employer has to handover the form 11( revised) to employee, and ask him to fill the same, and annex the KYC documents,
if the employee has an active epf account or uan from past employment anytime, then he has no option to decline membership, but to join the EPFO.
now regarding EPS, if the member has contributed anytime in his past service to EPS, then his EPS should be deducted on 15000/- @8.33 % i.e 1250/- and balance of 2400 ( 12% of 20000) i.e 1150 should go to a/c 1 i.e EPF
there is no bar to deposit the EPS for new employee above 15000/- even, however he has to meet the requirement of 9+ years for pension eligibility, and not to withdraw the EPS account within the 10 years.
but if the employee has a vision to withdraw the EPS below 10 years then, (for new employee only, who don't have any UAN or EPF membership in past) the employer has to make ECR as EPS salary "0" and whole of 2400+2400 = 4800 would go to a/c 1 of the fund
employees who have EPS account anytime in their past employment, have to continue the EPS contribution. irrespective of present salary structure exceeding the limit.