PF reduced contribution for May'20 to Jul'20 - what to do with the rest 2 % of employer's contribution - is it mandatory to pass the benefits to employee?

Sir, I need one clarification on the reduced PF contribution for May'20 to Jul'20 , here employer's contribution also becomes 10 % instead of 12 % . My question is what to do with the rest 2 % of employer's contribution , is it mandatory to pass the benefits to employee's net salary or what ?
Regrds,
Chumki

I you have given offer letter with a salary structure showing the employer's contribution to PF at 12% (CTC) then you should give this 2% to the employee by adding the same to 'other allowance'

Watch it here: https://youtu.be/h8vEmW7e1gA