PF Applicability:

• Employees' Provident Funds and Miscellaneous Provisions Act, 1952. PF registration is mandatory for the organizations have more than 20 employees.
• An any establishment can also go for voluntary registration if the employees total 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.

Applicability of the ESI scheme

• The ESI scheme is applicable to all factories and other establishments as defined in the Act with 10 or more persons employed in such establishment and the beneficiaries' monthly wage does not exceed Rs 21,000 are covered under the scheme. Whether the employer has employed 10 or more employees, all employees employed by the employer, agnostic of the salary are reckoned.

Return Due Date

• ESIC & PF Return filling and payment can be both done at the same time. Hence, the ESI return due date is the same as that of payment. I.e., For ESI on or before 15th of every month. For PF on or before 20th of every month.