Is EPF contribution applicable to all types of employees?

The correct answer highlights the fact that EPF contributions are mandated for employees whose earnings exceed a specific salary threshold. This regulation is designed to ensure that the benefits of the Employees' Provident Fund (EPF) are concentrated on those who earn a wage that allows them to contribute meaningfully to their retirement savings. This salary cap is in place to balance the fund's sustainability while still offering support to majority employees who meet or surpass that earnings level.

It’s important to recognize that while the intention is to cover many employees, there are explicit exclusions and conditions tied to eligibility. Those earning below the threshold or specific categories of employment might not qualify for mandatory EPF contributions, underscoring why the answer chosen accurately reflects the scope of EPF applicability.