PF exemption salary considered on (Gross salary) or their ( Basic + DA)

Dear all,

I request to you all kindly provide the information about my query.

PF exemption salary

1)if any employee (experience or fresher) drawing their gross salary above 15,000, can they eligible for PF or not
2) if any employee (experience or fresher) drawing their Basic+DA above 15,000, can they are eligible for PF or not.

Now i am asking simply my doubt PF exemption salary considered on employee (Gross salary ) or their (Basic + DA)
how to exempted employees from PF contribution.

any one kindly provide the information to me.

Thanks & Regards
S.Praveen.

Dear Colleague,

As per Section 6 of EPF Act: Contributions and matters which may be provided for in Schemes.— The contribution which shall be paid by the employer to the Fund shall be % of the basic wages, [dearness allowance and retaining allowance (if any)] for the time being payable to each of the employees ....and so on

Take Care,