Legally, you cannot hold the PF of any employee, nor the employer contribution, as suggested by Sudheer, as it warrants penal interest and damages for late deposit of the contribution.
There is no right to hold the PF claim even though the employee did not give notice period. You can deduct the one-month salary from his F&F settlement, but you should not hold his amount.
The PF of an employee cannot be held back for any reason. Considering it as a social security element, it cannot even be attached with a court decree and/or debt recovery.
Regards
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