Employee opting out from PF deduction

Hello, Recently one of my employee has joined our company. At her joining time she agreed for the PF deduction, but now she don't want to go with PF, she is seeking opt out from PF (employee & Employer), in this case should we give Whole CTC, which was agreed at the time of her joining, or should we deduct the employer contribution from the CTC and give her the In-Hand salary?