Employer need to pay along with interest for both PF and ESI.
An employer who does not pay the contribution within the time limit shall be liable to pay simple interest at the rate of 12% per annum for each day of the default or delay in payment of the contribution.
From India, Madras
saswatabanerjeeIn addition to the above, under income tax act, the entire amount of unpaid dues is disallowed as an expense. I think the salary itself is disallowed for not paying statutory dues of PF, ESIC
From India, Mumbai
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