Employee transfer from Company A to B in the same group

Want to know about the statutory impacts ( PF , ESIC , Gratuity …) , If an employee transfer within the same group of companies . These two companies are two separate legal entities.

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PF- UAN will remain same but PF Account Number will be generated separately
ESIC - ESIC Number will remain same.
Gratuity - Transfer of DOJ; should be considered as continuity of Service

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