If PF paid for physical present days only or paid days only?

If PF paid for physical present days only or paid days only. For e.g His physical present days is 22 only, but paid days is 30 with weekly off and available leave balance which is need to take?

Dear Colleague,

You need to take into account the salary of days worked + salary of days on leave both for working out the contribution. Both should be considered as PF Wage and PF has to be deducted and remitted. But you can restrict the Salary to 15,000/- for contribution.