Is PF Deduction Mandatory for Employees? Understanding the Norms and Rules

Is PF deduction mandatory for employees?
What are the norms for PF deduction?

Hi, PF/ESI deductions are statutory and mandatory. They cannot be ignored based on employees' discretion.

In respect of a new employee who is not an existing member of PF, it is not mandatory to cover him if his salary (PF Qualifying salary) is more than Rs 15,000. At the same time, if the person joining your company is already a PF member, i.e., 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 15,000. Therefore, the two basic norms for PF membership are salary and existing membership.