As per TN labour welfare fund act 1972 sec 2 (i) says as follows..
“unpaid accumulations” means all payments due to the employees but not made to them within a period of three years from the date on which the payment became due whether before or after the commencement of this Act, including the wages, bonus and gratuity legally payable, but not including the amount of contribution, if any, paid by an employer to provident fund established under the Employees Provident Fund Act, 1952;
Check your state's act. Mostly the same would be there.