This is a very good question to put the PF authorities on the dock.
I may be convinced that PF is not payable by me. However, I should be guided by those who are enforcing the legislation. If they sleep over the matter and raise the issue for the first time, I should also have the clarifications from the authorities. I can always dispute the interpretation.
Pl don't be submissive. Ask for clarifications. Find out if similarly circumstanced employers are being covered.
please go through the Punjab and Haryana High Court judgment reported in 2011 LLR 316 titled Asstt. Provident Fund Commissioner , Gurgaon vs.
M/s G4S Security Services (India )Ltd and Another regarding splitting up of minimum wages into allowances like house rent, the conveyance and washing allowances etc which would not attract provident fund contributions