Can the employer contribute more than the PF wages limit of ₹. 15,000?

Can the employer contribute more than the PF wages limit of ₹. 15,000?
Means, if the basic pay of an employee is ₹. 45,000, can the employer contribute 12% of total Basics Pay or need to pay for only PF wage limit of ₹. 15,000. Employer is willing to do so.

it is management policy to maintain ceiling or not , if both are agreed to pay over 15000 they can go forward but both have to pay equal contribution
however in a single establishment two diff norms can not be applied,