Employee Absent for a Month: Should We Still Pay Their ESI and PF Contributions?

Somebody is absent the whole month. If he/she comes back next month, what should we do? Do we have to pay his/her ESI and PF or not?

If no salary is paid for the absented month, then there is no need to pay PF and ESI.

ESI/EPF is not calculated based on attendance; it is a secondary process of payroll processing. If any amount is paid to the employee by the employer, then only ESI/EPF is applicable. Otherwise, the employer has to mark the employee as absent or on leave without pay (NCP).

Thank you.