An employer deducts an amount from the salary of an employee as Provident Fund but fails to deposit the amount in the Provident Fund account of the employee. The offence committed by the employer is

The offence committed by the employer is criminal breach of trust. An employer is entrusted with the amount of provident fund by the employee which is criminally misappropriated by the employer. Thus, due to entrustment by the employee, the amount of criminal misappropriation is an offence of criminal breach of trust under section 405 of the Indian Penal Code.