PF Act is applicable to every establishment whether factory or any other establishment employing 20 or more than 20 persons.
The"establishment" is explained under 2A,
Establishment to include all departments and branches
"2A. For the removal of doubts, it is hereby declared that where an establishment consists of different departments or has branches, whether situtate in same place or in different places, all such departments or branches shall be treated as part of the same establishment."
Its clear from the above explanation that establishments to include persons employed in all branches/departments of the establishment.
Posted 3 years ago by CA Pulkit Sharma
What about ESI applicability
Posted 3 years ago by Ca SKG
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