Yes, it is mandatory to deduct PF, ESIC and PT in F&F also. Eventhough you are processing final F&B after 1 or 2 months you need to process the due salary in the same month along with your normal employees in salary register. Thus you will be able to comply with all the statutory deductions. Also, still if you found any deduction is due then you can deduct from F&F amount of ask the employee to pay the shortfall. Hope this will resolve your query.
2nd November 2017