One company needs to register itself for EPF for its employees. Now as per my understanding in case of employees earning more than 15000 (basic + da), epf can be avoided. What about eps, whether employer’s share of pension scheme which has a maximum ceiling of Rs. 1250 (8.33% of 15000) is mandatory for such employee. Please note the employee was never registered under the pf department.
So in short, whether company and employee can totally avoid registration and contributions (EPF +EPS) in case salary is more than 15000
If employee’s salary (Basic+DA) is more than Rs.15,000 per month, then it is up to employee to decide whether he want to be part of EPF or not BUT not employer’s.
If such employee opted out of EPF, then ultimately he also opted out of EPS. Hence, no question of employer contribution to EPS alone.