PF Dilemma: Do We Deduct When Basic + Special Allowance Exceeds Rs15000?

If Basic + Special Allowance is more than Rs15000, do we need to deduct PF?

If no, we have created his UAN on the PF site. What should we do now? Should we show him as an exited employee, or simply keep it as it is and not deduct PF since it shows as an active member?

Thanks in advance for sorting out my query.

Dear Mr. Rathoreji,

Please deduct EPF contribution up to Rs 15,000/- (Rs 1800/-). Special allowance has nothing to do with EPF deduction. EPF is a retirement fund. Please cover all employees up to the present maximum ceiling of Rs 15,000/-.