Every company has to offer its employees an EPF or Employees Provident Fund which is akin to a retirement fund. EPF comes under the purview of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. EPF registration is mandatory for organizations that have more than 20 employees.

Eligibility for EPF Registration for Indian employers

A factory that has 20 or more people.
An establishment that employs more than 20 persons. Here, the Central Government defines the class of such firms.
An establishment that has less than 20 workers and has been notified of compulsory registration for not less than 2 months.
The employer and the employees of an establishment mutually agree to apply for PF to the Central PF Commissioner. A notice has to be sent to the Official Gazette from the date of the agreement.
An establishment can also opt for voluntary registration if the employee count is less than 20. Every employee is eligible for PF right from the beginning of his employment. The responsibility of PF contribution and deduction is of the employer’s. Read more