Directors on salary should also be counted for computation of employees for coverage. Deduction towards PF can be made if he is not opted for excluded employee with in the meaning under the Act.
Directors getting remuneration shall be excluded.
Partners shall be excluded.
Self employed (proprietor) if getting salary, is to be counted for computation of employees for coverage. Deduction towards PF can be made if he is not opted for excluded employee with in the meaning under the Act.