Suggestion required for PF deduction of Absent employee

Awzpact19
Hello All,
Please suggest me If an employee remain absent for the entire month, how should his salary, PF, and SESIC (if applicable) should be treated.
umakanthan53
Not withstanding his absence, if you pay the entire month's salary to the employee, the contributions to both the EPFO and the ESIC have also to be paid accordingly. Contrarily, if you don't pay on the reason of unauthorised absence, the question of contributions does not arise at all.
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