Navigating EPF Rules: Do We Need to Deduct for a Foreign Director in India?

Dear all,

If there are two directors for the company, one is Indian, and the other is a foreigner (can we refer to him as IW, i.e., international worker, for EPF matters?), then my question is whether we have to compulsorily deduct EPF contributions for the foreign director (as Indian directors are not required to be considered for EPF contributions)?

If yes, then what should be the PF contribution wage ceiling limit? And what about the foreigner's PAN and address? Is there anything else related to this topic?

Thanks in advance.

Directors may be employees or not, subject to the sole discretion of the board. Working directors are paid a salary with employee welfare deductions, while others' "remunerations" are excluded (as most of them earn above $21,000 per month).