Number of employees becomes less than 20, how epf act will apply after that?



For a company who registers under epf act then number of employees working in it becomes less than 20. Contributions continue after that?
Is there any adjustment in contributions?


PF is a voluntary registration so it is not required that only 20 employees can register. 20 is the lower limit for mandatory registration.

Once it is registered, even for one employee we can pay the PF.


All the establishment that have once enrolled in the scheme of the EPF can’t back out from the scheme even if the organization have employees less than 15 employees. That is the establishment is continued to be governed by the EPFO organization under the EPF scheme even if the establishment has less than 20 employees.

Under this situation, the number of employees may get reduced below 20 employees but these organizations have to continue to pay in the EPF contributions.

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