Applicability of Provident fund

All the establishments employing 20 or more persons (5 or more incase of Cinema Theatres) are brought under the purview of the Act from the very date of set up subject to fulfillment of other conditions. The provisions of the Act apply on its own force independently.

Dear Sir,

Definition of Employee as per PF Act is as follows

“employee” means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of

1[an establishment], and who gets, his wages directly or indirectly from the employer,

2[and includes any person]-

(i) employed by or through a contractor in or in connection with the work of the establishment;

(ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961) or

under the standing orders of the establishment;]

So if we see as per above definition liability arise on the company to deposite PF on me is it right

Thanks

Amit

Please note that you are the articled clerk of CA Firm and not of the Multinational Company secondly there seems to be contract with your principal and not with you. You are simply representing your firm. Hence company is not liable to deduct PF on you.