Upto 31-Aug-2014 for calculating PF eligibility ceiling on Basic + DA + Spl. Allowance (for Maharashtra) was Rs. 6500.

Means if your establishment is liable to contribute towards PF then as long as Basic + DA + Spl. Allowance of an employee is more than Rs. 6500/- then it was an optional to employer for contribute PF.

However from 1-Sep-2014 limit got Revised to Rs. 15000 from Rs. 6500/-

Find attached Enhancement of wage ceiling from Rs. 6,500/- to 15,000/- under PF.

Thanks!