Can Employer Gave up Voluntary PF Contribution 

In a case where employee is contributing PF on more than the limit of Rs. 15000/- per month and employer is also contributing similar amount, whether now employer can reduce his contribution equal to only Rs. 15000/- ?

My revert with supporting:-

The employer in all cases where he makes contribution over and above the statutory limit can always bring down the same to the statutory limit of Rs. 15000/- and such reduction will not hit Sec. 12 of the Act so long as the establishment is not falling under a trust for managing the Provident Fund.

This proposition of law has already been laid down by the Hon'ble Supreme Court in the case of Marathawada Gramin Bank. 2011 IV LLJ 305 (SC.2J). This proposition of law did hold the field even earlier in the case of Harihar Poly fibres v. RPFC. 1991 II LLJ 477 (Karn.HC) where in case of Voluntary coverage the rate of contribution is controlled by Sec. 6 and not by Sec. 12.

Thus, employer may reduced to PF Wages for PF calculation till minimum ceiling amount i.e. Rs. 15000.00. (this amount may change with span of time via department notification).