Is PF deduction mandatory if employees PF Salary is above INR 15,000?

Is PF deduction mandatory if employees PF Salary is above INR 15,000?

If an employee is already covered under PF, then irrespective of Salary, such employee should be covered under PF.

If it is first employment and PF Salary is above INR 15,000/- then employee can be excluded from PF Coverage.

If such employee is willing to enrol under PF, then employer must submit Option under Para 26 (6) with PF Office within 6 months of joining the establishment.