There is no compulsion on employer to deduct EPF contribution from salary of employees if their gross salary is more than Rs.15,000/- However if they already have been contributing to their EPF a/c, and they are willing both employees & employer's contribution is continued and treat their salary capped for EPF at maximum of Rs.15000/- as EPS contribution also involved in this.
The rate of deduction & contribution by employer shall remain @ 12% on gross salary.
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https://www.citehr.com/583314-mandat...epf-wages.html