PF Deductions for Employees with UAN: What Changes Now That Our Staff Has Grown?

From August 18, our employee count increased from 18 to 26. Now, the PF Act is applicable to us. I want to know the following:

1. Whether to deduct PF for employees who already have a UAN and have not withdrawn the PF amount, but their basic salary is more than ₹15,000. Earlier, due to the non-applicability of the act, we were not deducting PF.

2. Whether to deduct PF for employees who already have a UAN and have withdrawn the full PF amount, but their basic salary is more than ₹15,000. Earlier, due to the non-applicability of the act, we were not deducting PF.

Please answer point-wise. Hope for a positive response.

PF has to be deducted for both of them as they were subscribers of EPFO before.

Regards,
Rahul