Dear Anamik Friend,
Here I try my level best to give you answer understandable to you.
PF Act is applicable to employee with salary up to Rs. 15000/- p.m.
Once a person is a member of PF, he is a member of PF forever till such time he is in employment even-though his salary is exceeded Rs. 15000/- pm.
Salary exceeding Rs. 15000/- pm. with no PF membership earlier, it is not mandatory to admit him / her under PF. You can admit him / her under PF with joint declaration. In this case, you have an option to restrict his contribution on Rs. 15000 or contribute on actual salary with joint declaration.
In your case, if the employee is already having PF membership in earlier employment, you have no option but to admit him as PF member. Restrict the contribution on Rs. 15000/- pm. or contribute on actual salary, by obtaining joint declaration.
If the employee is not a member of PF before, you have an option to admit him as a PF member or not to admit. If you admit him as PF member, you can restrict the contribution on Rs. 15000/- pm. or contribute on actual salary, by obtaining joint declaration.
As regards to Pension, if the employee was not a member of PF and EPS earlier and now he is contributing PF on more than Salary Rs. 15000 pm. with you, then you have to exclude him from EPS.
Form 11 is very important document to ascertain all this things.