Pension Fund Deduction On Arrears Wages

Sir,
I have a query,
If a company opts for PF Deduction on actual basic wages, then should the company deduct pension fund on arrears paid.
For example:
PF wages (Basic+DA) July'13= 15000, Pension Fund Contri.=541
Arrears paid in August 2013= 2000 ,
Total wages paid for August =15000+2000(arrears)
As such, deduction for pension fund for August should be 541 for august salary and 167(2000*8.33/100) for July arrears or no pension fund contri. should be made for July arrears??

If your company had paid Arrears Wages then you can deduct pension & PF amount also in PF ECR There is column to pay Arrears Wages, Arrears EPF,Pension there you can mention your arrears amount.

any rule is there no pf deduction on past 6 months arrears, when increasing salaries of the employee the corporation is giving to the employees