PF contribution of excluded employees wrongly deducted

Dear Experts,

PF contribution of one newly joined excluded employee getting more than Rs 15000, who was also not earlier covered under PF and has also filled in Form 11 to this effect, has been deducted and deposited in the PF Trust in the very first month only due to oversight. Now on getting the salary slip the employee has pointed out this mistake and wants to be opted out of the PF Scheme.

Please suggest the corrective action.

Pay him the amount back and reverse the entries. Anyway, it was paid into your own trust and not to EPFO.