It depends on certain conditions like,
1. if he is an existing member of EPF, ie, if he was covered by EPF in his previous employment, he should be covered in the present organisation also.
2. If your establishment calculates PF on gross salary including all allowances, then he can be excluded subject to the condition (1) above referred.
3. If your establishment calculates PF on basic pay only, or on wages less HRA and other allowances, then you have to take the basic pay alone to decide whether the employee should be excluded from the coverage or not.
From India, Kannur
42491. if he is an existing member of EPF, ie, if he was covered by EPF in his previous employment, he should be covered in the present organisation also.
2. If your establishment calculates PF on gross salary including all allowances, then he can be excluded subject to the condition (1) above referred.
3. If your establishment calculates PF on basic pay only, or on wages less HRA and other allowances, then you have to take the basic pay alone to decide whether the employee should be excluded from the coverage or not.
From India, Kannur
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Gross Salary(1).xls
Epf SC-judgment-eps exceeding cealing limit.pdf