بسم الله الرحمن الرحيم
(1) Yet zakah is not wajib on your PF. It shall be wajib when you receive the PF provided the conditions which make zakah wajib are found.
(2) If zakah is wajib on your wife then it is necessary on your wife to pay it. It is not wajib on you to pay the zakah of your wife. However, if you pay the zakah of your wife then it shall be paid. The liability of husband and wife is different in Shariah matters. The zakah of your wife shall not be dropped though you are a debtor.
Allah knows Best!
Darul Uloom Deoband