When does the liability to deposit PF arises - (a) on full & final settlement or (b) end of every month?

ankurkishanpuria

In case of employees on notice period (say of 3 months), when does the liability to deposit PF arises - (a) on full & final settlement or (b) end of every month?
13th January 2021 From India, Kolkata

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KK!HR

1422

PF liability exists at the end of every month when salary is paid. But many organisations have the practice/policy of deferring payment salary during notice period and all things are cleared in the F&F Settlement. In that case the PF liability will arise when it is paid.
14th January 2021 From India, Mumbai

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