Is the employer have right to not to pf contribution in pf act

Good afternoon experts,
I am the asst.HR Manager in pune, our employer is thinking to not to pay the pf ,
i it valid or is there any clause in pf for such declaration ?
please suggest

If your establishment is covered by EPF and Misc Provisions Act, and if the salary of the employee is less than Rs 15000 per month, the answer is a big NO.
Employee's salary for this purpose shall include all allowances expect HRA.

In addition to Mr. Madhu's contribution this is to inform you that, you have an option for not paying PF only for those employees whose salary is above 15,000 /-. Also, if you are deducting PF on actual basic eventhough it is more than 15,000/- then you can restrict company contribution only upto 12% of 15,000/-

thanks a lot for your valuable reply