Can an Employee Opt Out of PF Contributions After Salary Exceeds 15k? Seeking Guidance

We have only one employee whose PF liability we pay. A few years ago, his salary increased above the 15k limit. Can he now give a declaration that he doesn't want to contribute to PF and willingly come out of PF payment? Please guide. This requirement is for some accounting and finance purposes.

No, you cannot stop the coverage of an employee who is already under PF. The exemption only applies to those employees who join the company with a salary of less than ₹15,000 and do not have an existing PF account at the time of joining your organization. Once an employee has a PF account, their coverage continues.

Adding to the views expressed by learned Saswatji, in continuing the coverage, the employee can limit his contribution to the statutory limit or it can be for any higher amount. In the latter case, it is voluntary PF.