The number of people in a business is a starting point, not a complete coverage opinion. Use the India compliance applicability finder to record your state, establishment type, current direct and contractor workforce, peak workforce and existing registrations.
Establishment coverage and member eligibility differ
The First Schedule to the Code on Social Security uses twenty employees for general PF establishment coverage. A higher-paid employee can still be relevant to that headcount even where individual membership conditions differ. Existing coverage, voluntary coverage, exemptions and branch aggregation must be reviewed separately.
ESI requires more than ten names
The First Schedule uses ten persons for general ESI coverage, with specific conditions and exceptions. Check notified benefits and area, establishment classification, seasonal factories and plantation provisions. Notified hazardous occupations can have a one-person rule; merely describing a job as hazardous does not prove that notification applies.
Gratuity uses establishment type and history
Factories, mines, oilfields, plantations, ports and railway companies are named categories. Shops and establishments have a ten-employee test involving the preceding twelve months. Individual entitlement then depends on continuous service, exit reason, employment form and the applicable statutory wage.
Do not erase prior coverage
A business that once became covered should not assume that fewer staff today cancel the obligation. Preserve registration records and the history of workforce changes. Contractor deployment and connected branches can also require aggregation review.
Complete the state review
Shop registration, profession tax and welfare funds have local instruments and exemptions. Kerala has distinct labour and shops welfare-fund regimes; use the welfare board finder to identify the relevant route. After reviewing coverage, create a deadline calendar for the registrations that actually apply.
Official sources and scope
Source review: 2026-10-08. Check the relevant notification and your own records before filing or settling an entitlement.