Employer PF applicability for new employee on his basic is more than ceiling limit and having PF subscription in past company

Greetings to All dear seniors,
I have a query, please guide me properly.
I have hired new employee in our company on offered basic salary is 21500/- which is more than applicable PF limit.
In his last employer, he was subscribed in EPFO.
Now my query is, He is applicable for PF enrolling or not?
If he is entitled for PF, then Is our company liable to pay Employer share toward PF contribution? If yes
Then on what amount my company will contribute toward PF share 15000/- or offered Basic?
Is there any rule in PF act-1948?
Please resolve my doubts.
Thanks