PF - Is it possible to NOT cover an reappointed employee under PF - basic just above 15k?

Earlier, we had terminated one of our employees because of company conditions, but now we have reappointed the same employee. Initially, he was covered under PF, but now we have increased his basic salary to ₹15,030, and we do not want him to be covered under PF.

Is it possible that he was covered under PF initially, but now we do not want to include him under PF?

Please create a new ID along with a declaration stating that you do not wish to be covered under PF - Form 11.

Simple example of a doubtful case by department. You have increased his basic to make him out of EPF, but what about ESIC? Using the old IP which clearly shows that he was an ex-employee of your establishment. However, if he has withdrawn his EPF and the old UAN is closed (I am sure that he has not received the amount from EPF even in case of withdrawal), it's better to cap the EPF amount at 15000 and adhere to the rules. Any mis-declaration could invite troubles for both the employee and employer.

The provision of law is that once covered, the employee continues to be so but up to the wage ceiling limit. It is better to adhere to what US Sharma has said above.