Arrears Issue

Dear All,
I am working in Manufacturing Company. Recently one employee was join from 12th Feb 2011 in my Company. I was calculate & paid his 18 Day salary. Now, company G.M. told me that his Date of Join was from 1st Feb-2011. Now, i have pay his rest salary. My question is should i deduct PF from his areears amount? His 18 day salary was below than 10,000 but if i will pay rest of the salary then his amount (gross) will goes more than 10,000. So, his Professional Tax also change.( Comapnay is in Maharashtra). What should i do???? Plz help me.
Awaiting your response.
With Regards,
Vineet
" Every think is possible only when if you can DO IT"

Dear Vinnet,
As you know PF alaways deducted from the Basic salary, from arrear you can not deduct the pf amount, arrear part is always added after the processed salary suppose that if salary processed for only 28 days ( 31 days Month ) than pf is deducted from his Basic Salary whatever is processed from salary byfircation ( Whatever % applied in your company )
DAYSBASICHRACONVSITEEDUSPECIALAR SALGROSSPF28 5,121.29 2,617.55 1,478.58 - 435.35 960.13 10,612.90 (615.00)
Thanks & Regards
Anil Singh
H.R Officer
B.L.Kashyap & Sons Ltd.

Dear Anil Kumar,
But arrears is also a part of salary then how we can not deduct PF from Salary?
Plz clear my doubt.
With Regards,
Vineet.

Dear Vineet,
As you know PF always deducted from the Basic Salary (12%) if basic salary is less than 6500 Rs & arrer part always added after your monthly processed salary suppose that My gross salary is 11750 Rs per month & as per my company my basic salary is 5670 rs than my PF will be deducted 680 rs only from my full processed salary for 30 days.
Regards
Anil Signh