Statutory Contributions - when an employee is on Leave Without Pay for a few months?

Is there an obligation on the employer to pay statutory contributions like PF, ESI, Professional Tax, Labor Fund, etc., when an employee is on Leave Without Pay for a few months?

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If there is no wage paid in a particular month, then no contributions should be made towards ESI, EPF, PT, etc for that same month.

Hi,

You have to indicate the employee on leave for these statutory compliances in your returns.

Yes, you have an option to show leave in ESIC and PF. In the PF ECR sheet, you should mention NCP days, and in ESIC also, mention Code No. 1 (On Leave).