The firm has esi and pf. The firm had three employees in the pdf category who left the firm last month, and other employees are in the epic category only or above the 21k limit and were never part of pf since they had wages above 15k. Shall the firm file nil return for pdf from now? Will the firm have any issues from the department if it files nil return in pf? Also, one employee's wages increased above 21k this month., so his ESI should stop in April 2024. Should the firm take any kind of letter from the employee wherein he confirms his salary has increased? Please clear these 2 doubts.