Epf calculation if employee attended zero days in a month

Sir, If an employee did not attend for a complete month. How can we calculate his epf. Can we stop paying his EPF for that particular month or can we pay completely. Please clarify this confusion.

no if you employee worked one day also pay epf

Dear Ramasu,
PF contribution will be there if you process salary for the employee. Are you really going to process salary for the employee who had not attended office even for single day. If yes then PF is payable or else no need to pay contribution for the associate.

If salary is not been process then no need to pay PF as well

Dear Ramasu: PF contribution is payable on the basis of basic wages, dearness allowance and
retaining allowance (if any)] actually drawn during the whole month. An employee may not attend work but he is on paid leave and so his wages are drawn, the PF contribution is to be paid (Clause 29(3) of EPF Scheme. But if it is unpaid leave or absence without leave then no wages are drawn, then there will be no liability to pay PF.