Yes he/she will subject to income tax i believe no one will be escape from tax deduction, so it's either monthly deduction or yearly kind of things. Also, for EPF deduction, if pensioner wants to deduct, he/she can go to EPF department to get a form sign then submit to accounts department, accounts department will have to submit on behalf of them. my colleague personally went to EPF office telling them she wants to get EPF deducted from her EPF. She is allowed to do so, for employer part, employer just need to pay according to the schedule.