Is it mandatory to join an employee under pf scheme if his salary is above 15000?

We mistakenly put under eps contribution for a new employee with salary greater than 15000and have no previous pf. Whether pension fund can be transferred to his pf account. Is it mandatory to join an employee under pf scheme if his salary is above 15000.

Employer has to offer EPF to all employees, and it is up to employee to accept or decline from contributing, but the employee can not decline if 1) he has been EPF member in his past service/s 2) his basic + DA is below 15000 ( present ceiling limit)

At the time of withdrawal, Submit-Form-10C for withdrawal of EPS Contribution lying therein which was erroneously remitted.Henceforth, Employer Share of EPF Contribution @12% should be remitted in A/C # 1
For EPS Wage Limit:mention as 0