Esic pf contribution under 43B. Please help!

As per law, only employer's contribution is checked for in Sec.43B. but as per one of the HC's judgment, employee contri cannot be disallowed if it is paid after the due date under relevant act ,but paid before the due date of filiing of return of income.

Therefore even though, Sec 43B is not applicable to employee contri, it can be said that dd mentioned under the section is aplicable for the same.