PF deduction for above 30,000 salary is it mandatory

Sir,
1) An employee whose salary is above Rs.30,000/- P.M. do we have to deduct PF.
2) Employee drawing more than Rs.30,000/- not interested to become a member in PF
for that any declaration form
pls guide

As on date mandatory provision of PF deduction is on Rs.15000/- Beyond that it is a voluntary matter. If you keep a new employee at the rate of Rs.30,000/- PM, you need not to pay PF contribution for him, reason is that that it is a social security arrangement and not meant for higher salaried people.
A.K. Hati
9771438224