Employees are not given such choices.As per EPF Act 1952, any establishment which is notified by the Government of India is liable to enroll itself with the zonal EPFO. Once the establishment get itself registered, there will be a contribution of 12% from employeeu2019s salary (10% if the establishment employs less than 20 employees) towards the EPF (rates w.e.f. 1 April 2023. and 8.33% by the employer towards the EPF account of the employee.you are possibly confused with VPF (Voluntary Provident Fund) which you can opt out, but it doesnu2019t have any direct correlation with the EPF amount.