PF Contribution for New Employees
If a basic salary of 15,000 is the starting salary, then the employee can be excluded. On the other hand, if the employee has been a member of PF (existing member), you should continue contributing at least Rs 15,000. This rule applies to a new employee whose salary upon joining your establishment exceeds Rs 15,000 but was a PF member with their previous company and has not withdrawn their PF upon leaving that company.
This response is from another similar thread by the honorable member Mr. Madhu.T.K. If you need further clarification, please guide me accordingly.