بسم الله الرحمن الرحيم
(1) Zakah shall be wajib on the capital amount of fixed deposit as per the condition of zakah not on its interest amount. It shall be necessary to give the interest money in charity. If the PF amount is deducted from the salary of employee without his consent then no zakah is wajib on it right now. Once the amount is received then zakah shall be wajib after passing one complete year on it provided the conditions of zakah are found. However if someone pays an amount to the fund after receiving the salary in his hand then zakah shall be wajib on the deposited amount as per the condition of zakah.
(2) A person who does not own gold, silver, rupees, business goods, or goods that are extra from daily use in such a quantity that it does not reach to the value of 52.5 total silver (612 gram 360 milligram), he is poor and is entitled to receive zakah and it is right to give him zakah money. And a person who owns that much wealth is not entitled to receive zakah and it is not right to give him zakah money.
Allah knows Best!
Darul Uloom Deoband