Suppose there is a charitable society registered under the Societies Registration Act, which runs many educational & medical institutions. The society files a single return of income for the above said activities. Now my query is as follows: For the purpose of the term 'establishment' used in the Employees Provident Fund & Miscellaneous Provisions Act, 1952, whether the limit of 20 employees should be considered for each institution separately or for the society as a whole ?
The institutions run by one Public Charitable Trust in same state or different states?
If the Trust is in Chennai and the Institutions run by the trust are located in different parts of the states, in that case you must obtain the EPF No for the trust and start deducting the amount from various institutions and remitting the same to EPF office under one challen.
Assuming that there are 5 institutions run by the same trust of which one institution's is having less than 20 employees you have to deduct the PF for that institution also because the employer has got vested interest in other institution run by the same trust hence it is mandatory to deduct the PF From the institution where the employees are below the prescribed limit as per EPF Act.