Dear Mr Aniket Pathak,
Your Statement that "do not deduct the pf of the employees having basic + DA more than 15k" is not tenable legally.An Employee who is covered under EPF wll continue to be covered under EPF Irrespective of his EPF Wages going above EPF Wage Ceiling of Rs15,000/- However, Employer can restrict EPF Contribution to ceiling Limit i.e Rs15,000/- Please go through EPF Act & EPS,1995 for the sake of understanding