Is it compulsory to deduct pf if employee's pervious company was deducting his pf?

Dear All, Can you make me clear one thing is it compulsory to deduct pf if employee's pervious company was deducting his pf.
Regards
Mausam

Dear Sharmaji, Please obtain PF Declaration Form-11 from the Employee concerned immediately.Has Employee withdrawn his PF Accumulation? What is Basic+DA+VDA of Employee concerned at the time of joining your Establishment?

Dear Sharma, Once an employee is covered under the PF Act 1952 he will continue to be so even if his salary exceeds Rs. 15,000/- the present wage ceiling under the Act. This is so provided and the position is that once covered, employee will continue to get covered even though his wages exceed Rs. 15,000/- per month. The Supreme Court in the matter of Marathwada Gramin Bank Karamchari Sanghatana Vs Management of Bank [2011 LLR 1130] held that employer need not pay provident fund contributions higher than the prescribed limited under the Act and Scheme that is now Rs. 15,000/.
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There are multiple conditions applicable
1/ if your company is not covered under PF, you are not liable to deduct or pay PF for this employee
2. If your company is under PF, then if the employee has an existing PF account at the time of joining your employment, you need to cover him under the PF scheme irrespective of what salary he has joined at.