I have interacted a problem that my organisation says that if salary of any month is held and released after three months then PF will calculated at the time of payment but i have seen that the return FORM-3A shows every month PF deduction.
so will it be on Accrual basis or payment basis? because EPS calculation is dependent on it.
PF to be contributed month on month basis. Since salary was on hold & same was accrued to employee then PF liability arises on accrual basis & not on payment basis.