How Should We Adjust Provident Fund Contributions for Half-Month Absences? Seeking Guidance on Correct Procedure

My employee's gross salary is Rs. 20,000, and every month he contributes Rs. 1,800 to the Provident Fund (PF). In a scenario where he was absent from the office for 15 days, his gross salary for that month was only Rs. 10,000 based on the number of days worked. Should we adjust the PF contribution accordingly? If so, the employee would only need to contribute Rs. 900 to the PF. Is this the correct approach? Could someone please explain the correct procedure?

Dear Srihari,

PF is deducted based on Gross Basic + DA + VDA Salary earned in a month. As and when gross earnings come down, PF deduction also decreases. You have shown PF deduction of Rs900 for EPF salary of Rs10,000.

EPF wages should be Rs7,500.