Navigating PF and ESIC Payments During Lockdown: What Are the Rules and Obligations?

Dear All,

I am working in an automobile showroom as an HR Executive. Last April and May 2020, my company did not pay any employees during the lockdown. Is it mandatory to pay PF and ESIC during the lockdown period? If so, what are the rules? Please guide me.

ESI and PF are payable on the salary earned or payable. When there is no salary payable, how can you pay ESI or PF.

ESI and PF Deductions During Lockdown

ESI and PF will be deducted from the salary. If an organization is paying the salary during the lockdown period, they must pay ESI and PF. However, if the organization is not paying salaries, how can they pay for ESI and PF?