You cannot escape from interest and damages for late payment of PF on the ground that you have not paid salary. You can only escape from criminal proceedings against the employer which is always initiated when you fail to pay the PF deducted from the employees. The proceedings in such an occasion will include imprisonment!!
Non payment of salary is an offence as per Payment of Wages Act. If you want to avoid penalties from two authorities, ie, PF Organisation and Labour Department, then you may pay the PF alone.
This applies to ESI payment also 19th January 2018 From India, Kannur