Will PF And ESIC Be Deducted From Leave With Wages Payment?

My organisation gives leave with wage in CTC. So if an employee works for 20 days, we give him or her 1 leave. My manager says that payment of leave will be given in the month in which the employee has earned it. My query is should I deduct PF and ESIC in leave payment? We prepare separate sheets for leave payment apart from salary.

In Bonus. Earned leave wages, C.L, Gratuity payments, will not deduct EPF & ESI deduction it is false statement by your manager. PF & ESI only to be deducted from salary not in other payments.