Understanding PF Payments: Should They Be Based on Physical Presence or Paid Days?

PF Payment for Physical Present Days vs. Paid Days

If PF is paid for physical present days only or paid days only, how should it be calculated? For example, if an employee's physical present days are 22, but the paid days are 30 due to weekly offs and available leave balance, how should this be handled?

You need to take into account the salary of days worked plus the salary of days on leave when working out the contribution. Both should be considered as PF wage, and PF has to be deducted and remitted. However, you can restrict the salary to ₹15,000 for the contribution.