We are going to give increment arrears to all employees from April 2021 to September 2021. We have calculated the arrears. Now the question is, for those who are already within the ₹15,000/- wage ceiling (PF ₹1,800) limits and have had ₹1,800 PF deducted each month, in this case, to which account should we pay the arrears? Should we credit the arrears to the PF accounts or include them in the net salary disbursement?