ABHINANDAN JAIN (CA Student) (886 Points)
16 July 2016Question; If a company is having one factory having less than 20 employees (say 14) but opened 2nd unit in another area and now after merging employees of 2nd unit (14 + 7)..total no of employees become > 20. now discuss for checking pf applicability 20 employees is counted for co as a whole or individually. If 20 employees is checked factory wise the pf is paid factory wise or co as a whole.
thxs
Same question for ESI also...?
Mukesh Kumar
(Accounts Manager)
(1466 Points)
Replied 16 July 2016
DEAR JAIN SIR
EPF AND ESI IS TWO DIFFERENCE LIABIITY FOR EMPLOYEERS , IF YOU HAVE 20 AND MORE THAN 20 EMPLOYEES THAN YOU ARE LIABILE TO EPF , IF YOU HAVE 10 AND MORE THAN 10 EMPLOYEES THAN YOU ARE LIABILE TO ESI.
SO TAKE CARE AND MAINTAIN BOTH REGISRTATION IF YOU ARE LAIBLE AS ABOVE SAID CONDITON
GOOD LUCK
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 18 July 2016
One PAN Card means one identity in primary language
so all units using the same PAN Card would get clubbed for the purpose of ESI/PF/IncomeTax/Excise and Service Tax
for ESI 10 persons and for EPF 20 persons are limit to get registered.
CAclubindia
