Whether PF is applicable to employees of all branches or only head office?
If a factory or establishment employees 20 or more than 20 employees, Provident Fund Act is applicable.
Whether the branches or regional offices are also included under the limit of 20 or more employees?
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.