I don't understand your question. It would help if you shared the background as to why the last month's salary was not paid in the first place.
Here are my thoughts -
If he has worked for that period, he should be paid for those days - nothing more, nothing less. Why would you not pay it?
Has he done a proper handover at the time of leaving?
Ask yourself, what difference will this employee's salary of one month, make to the balance sheet if paid? Is there some special benefit or savings that the organization is going to gain?
If there is a question of fraud, due to which you held back payment, hopefully you documented through inquiry and other legal processes.
If the employee absconded, hope you followed due legal process of termination which is clearly documented. In this case you can calculate the F&F settlement and adjust salary against notice period if any, as per your organization's policy.
I wonder if the other employees think well of your organization when you indulge is such management practices. Overall, please understand that by trying to hold back salary payout unnecessarily, you are hurting your organization's brand image.
19th June 2014 From India, Mumbai
Any unpaid salary/accumulations will be deposited with appropriate authoriy (Labour Welfare Deptt) after prescribed time (2 or 3 years). We can not hold any due to be paid to employees. Employee will claim said amount from appropriete authority.
20th June 2014 From India, Delhi
#AnonymousYou are seeking advise for an unethical activity. It’s sad that employers desire to deprive someone his hard earned money. Shameful.
21st June 2014 From Nigeria
#AnonymousEven the court of law will call this shameful. It’s so depriving and disgusting that employers like you exist. Legally, morally and ethically you have to pay his dues.
24th June 2014 From Nigeria
Important to ask that a employee of our firm came after two years to get his one month salary,he worked with us for almost one year,is there any way/legal rule to avoid him or to decline to pay or doing so will create any legal action through labour department.
Waiting to hear
I am not denying to pay. If you do not want to pay him than this is legal position & employer can not hold salary for any one worked with him either ways.
24th June 2014 From India, Delhi