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Applicability of pf act

satyaprakash (Working as an assisstant in a Tax Consulting Firm) (134 Points)

19 February 2013

Hi Evryone,

PF provisions are applicable to an organisation if it employes more than 20 employees. What if an organisation having HO & branch in different cities employing less than 20 employees when taken seperately for HO and branch but it exceeds 20 employees if HO & branch are taken together? Is ESI also applicable in the said case?

Regards,

Satya

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As per Sec 2A of EPF Act, 2A. Establishment to include all departments and branches "For the removal of doubts it is hereby declared that where an establishment consists of different departments or has branches where situated in the same place or in different places all such departments or branches shall be treated as parts of the same establishment."

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