New Employee with Rs. 15,500 Salary: Can They Skip EPFO Membership Under Para 26(6)?

Hi Sir, good evening. I need one clarification. If a new employee joins our company with a basic salary of Rs. 15,500, can they avoid PF membership under para 26(6)? There is no need for them to be a member of EPFO and no requirement for the employee or employer to make contributions.

Yes, but if that employee is already a member of the EPF, meaning he was a PF member with his previous establishment, then upon joining a new establishment, he should be covered even if his PF qualifying salary exceeds Rs 15,000. The document to establish that he is an existing member or was not covered by EPF earlier is Form 11.