Do we need to file absconded employees' PF and ESIC irrespective of if they absconded or not?

Dear Senior, Do we need to file absconded employees PF and ESIC. Because some employee absconds without serving a notice period in that case we don't have any liability to pay their accrued salary. Is this also applicable for PF and ESIC payment or do we need to file absconded employees' PF and ESIC irrespective of if they absconded or not?

Please help. Thank you

So long as they are in your pay roll or so long as you have not terminated them from service you have to show them as employees. Since there will be no salary payment, no contribution will be payable and you can put zero as days present and zero as salary and contribution.

Dear Sir,
All statutory payments are liability of employer till employement exist as per service conditions mentioned with appointment letter. Statutory payments during Notice period must be paid by employer either it served or not.

Dear Amit,

Any statutory liability arising on the part of the employer out of the contract of employment will come into play only when the other party to the contract viz., the employee fulfills the terms of the contract. It is not the subsistence of the contract between the parties but their mutual performance under the terms of the contract creates statutory liability.
Abscondence becomes as such being not mere unauthorized absence but results in intraceability of the employee as well as formal disciplinary action followed by unilateral termination of the contract of employment by way of dismissal. In such a situation, Payment of salary for the period of absence as well as notice salary does not arise just because of the subsistence of the contract of employment upto the effective date of dismissal.