Understanding Pension Fund Deductions: Should Arrears Affect Contributions?

I have a query. If a company opts for PF deduction on actual basic wages, should the company deduct the pension fund on arrears paid?

Example:

PF wages (Basic + DA) for July '13 = 15,000, Pension Fund Contribution = 541
Arrears paid in August 2013 = 2,000
Total wages paid for August = 15,000 + 2,000 (arrears)

As such, the deduction for the pension fund for August should be 541 for the August salary and 167 (2,000 * 8.33/100) for July arrears. Should no pension fund contribution be made for July arrears?

Handling Arrears Wages in PF Deductions

If your company has paid arrears wages, then you can deduct the pension and PF amounts in the PF ECR. There is a column to pay arrears wages, arrears EPF, and pension where you can mention your arrears amount.

Any rule: Is there no PF deduction on past 6 months' arrears when increasing salaries of the employees the corporation is giving to the employees?