Hi, If the employee is already a contributing member, then PF should be deducted. However, the upper limit of EPF contribution can be restricted to 12% of Rs. 15,000.
In case the new joiner, at the time of joining, is a non-member of EPF (which means PF was not deducted with the previous employer), then you may exclude the employee from PF after collecting Form 11.
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute