employer has no choice to make the employee exempt. he has to provide the form 11 to employee to fill and return.
if the employee has any old UAN from any past services i.e has been contributory to any provident fund account in past. he must have to be a member irrespective of 15000 ceiling.
if the employee is joining fresh. then he has to submit the form 11 and a request to employee for his exercise of option not participating in EPF.
in case of no communication is found in records, the EPF will count the member as contributory, and will issue demand to employer, it does not matter that his basic is above 15000 or not