Pf applicability for 2nd factory

DEAR JAIN SIR 

EPF AND ESI IS TWO DIFFERENCE LIABIITY FOR EMPLOYEERS , IF YOU HAVE 20 AND MORE THAN 20 EMPLOYEES THAN YOU ARE LIABILE TO EPF , IF YOU HAVE 10 AND MORE THAN 10 EMPLOYEES THAN YOU ARE LIABILE TO ESI.

SO TAKE CARE AND MAINTAIN BOTH REGISRTATION IF YOU ARE LAIBLE AS ABOVE SAID CONDITON

GOOD LUCK 

One PAN Card means one identity in primary language 

so all units using the same PAN Card would get clubbed for the purpose of ESI/PF/IncomeTax/Excise and Service Tax 

for ESI 10 persons and for EPF 20 persons are limit to  get registered.