If the employee concerned is an existing member of PF (meaning he was already a member when working with his previous company), then we should cover him even if his salary exceeds Rs 15,000. It is not mandatory that the entire amount (Rs 22,000 in this case) should be considered for contribution, but you can restrict contributions to 12% of Rs 15,000. On the other hand, if he is a fresher or had no PF with his previous company, then you can exclude him from PF.
Declaration Requirement
In order to ensure that he was not a member of PF, you should get a declaration in Form 11.