dispute is mainly on the split of wages in various allowances to avoid the EPF contribution, and SC ruling has cleared that such splits are not to be considered during EPF deduction
if the establishment is maintaining the ceiling of 15000/- then they continue, as the employee and employer both has paid 1800/- each, for the employees who earn salary of 15000 or more per month,
but where the salary is less than 15000/- employers has to take measures and evidence of allowances, otherwise they would be liable to pay "both share" of EPF on such split allowances