If the employee has any previous EPF or UAN then can not be excluded
employer has to offer the form 11 to employee , employee will fill the details there and return to employer ( this is mandatory), ......now if the employee has filled NIL or Not applicable in previous EPF, then he has to submit a request to employer for his willingness not to join the EPF, on rerceipt of such request, the employee may consider to keep such employee out of EPF coverage provided his / her basic +da is exceeding 15000/- ( very soon it will get extended to 21000, as per labour ministry news)
Employer has no option to exclude the employee by self, they have to offer the facility in uniform way to all their employees