Neha lets understand that PF was started for workers few decades back with a cap on max salary, with time change the present 15K is the max salary where it is compulsory applicable @12% for both employers and employee, with 1% additional for Administrative charges to be paid by Employer. The percentage remain same till 15K salary and people with more salary they have a choice to pay minimum 1800 (12% of 15K) or on actuals. Its by chioice.