Is PF deduction is mandatory by employee? What are the norms for PF deduction?

Is PF deduction is mandatory by employee? What are the norms for PF deduction?

Hi,
PF/ESI deductions are statutory and mandatory. The same cannot be ignored based on employee's discretion.

In respect of a new employee who is not an existing member of PF, it is not mandatory that you should cover him IF his salary (PF Qualifying salary) is more than Rs 15000. At the same time, the person joining your company is already a PF member, ie, he had PF with his previous establishment, then he should be covered in your establishment also even if his salary in your company is more than Rs 15000. Therefore, the two basic norms for PF membership are salary and existing membership.