PF Contribution Mistake for New Employee: How Can We Correct This Oversight?

Dear Experts,

PF contribution for a newly joined excluded employee earning more than Rs 15,000, who was not previously covered under PF and has filled in Form 11 to this effect, was deducted and deposited in the PF Trust in the first month due to oversight. Upon receiving the salary slip, the employee pointed out this mistake and wishes to opt 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.