Compensatory Off and Leave Encashment: Should They Affect ESI and PF Calculations?

We have defined the policy that we will give the payment of compensatory-off and leave balance at the end of the year. Therefore, my question is whether it should be included in the calculation of ESI, PF, and other acts. Please provide your suggestions.

Best regards,
PM

Your query is not clear. Actually, what do you want to ask? However, no ESI, PF, or bonus will be paid on the payment of leave encashment or compensatory off.