Hi Tamanna Mehta,
Greetings for the day,
First of all it may be noted EPF/EPS is mandatory and the benefit of the same should be extended to all the staff employed. Secondly the deduction of EPF should be done on basic salary+da/vda+food conc. if any. Thirdly the employees whose basic salary is less than Rs.6500/- , the membership should be compulsory.Basic above Rs. 6500/- can be treated as excluded member but it is solely depend on the employer either to deduct epf or excluded the same. But if you want to do anything for deduction of epf should be extended to all you must hire employees on the basis of ctc rather to gross.
thanks & regards,
Sumit Kumar Saxena,
+91-9899669071