10 April 2010
Hi All, If in a CA firm total no. of employees is 12 and no. of article clerks is 9. Please tell me about the applicability of of PF on the firm whether article clerks will be considered as employees under PF Act or not.
10 April 2010
Articled clerks under any specific act will not counted as employee for pf purpose. Please look into the definition of employee as per pf act. Therefore PF is not applicable in the above referred case.
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