Epf act applicability

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Whether Provident Fund Act is applicable establishment wise or assessee wise?

say for example if I hold 2 factory in which 11 and 12 employees work, is epf act applicable?

Replies (4)

I think in the Act it clearly says Any "Establishment" so pf act is applicable establishment wise if both the establishments are registered differently....

both factories are registered under the same company. We take registration factory wise for excise purpose not for epf purpose. still not clear...

Under EPF act

 Establishments to include all departments and branches. - For the removal of doubts, it is hereby declared that where an establishment consists of different departments or has branches, whether situate in the same place or in different places, all such departments or branches shall be treated as parts of the same establishment.

ok thank u.

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