In the case of employees on a notice period (say of 3 months), when does the liability to deposit PF arise: (a) on full and final settlement or (b) at the end of every month?
PF liability exists at the end of every month when the salary is paid. However, many organizations have the practice or policy of deferring payment of salary during the notice period, and all matters are cleared in the Full and Final (F&F) Settlement. In that case, the PF liability will arise when it is paid.
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