If not paying salary will refers to outstanding salary then its ok. If there is intention that not paying salary then its must be paid to PF Department if it deducted and with the question is why it is deducted because it is the way of stilling the income.

if pf is deducted and same bedeposited with department then no audit issue arises

Not paying salary is not a an audit issue. Because it is not a Statutory Liability. But in my opinion if there is Bonus or LWW involved then it should be paid before the due date of filling of Return of Income.