PF establishment coverage
Twenty-person screening threshold met
The First Schedule uses twenty employees. Existing coverage, voluntary coverage, aggregation and individual membership conditions require separate checks.
Official sourceIndia HR Compliance Applicability Finder
Select your state, establishment and workforce. See which central coverage thresholds need attention and which state registrations require a separate check.
Rules last verified 2026-10-08
This is an information tool, not advice. It performs the arithmetic and the screening you see below on the information you give it. It does not decide whether a position is lawful, compliant or correct, it is not a substitute for professional advice, and GHR assumes no duty of care to you in respect of it.
Establishment facts
Avoid counting the same person twice.
Kerala · coverage review checklist
Current combined screen: 22 people. Peak used: 22. These are screening facts; actual statutory definitions can differ.
ESI establishment coverage
Coverage review indicated
Check notified benefits/area, seasonal factory and plantation conditions. A notified hazardous occupation can have a one-person threshold; a hazardous label alone is not a notification.
Official sourceGratuity
Coverage review indicated
Named establishments are covered at any size. Shops/establishments use ten employees on any day in the preceding twelve months. Personal entitlement also depends on service and exit reason.
Official sourceMaternity benefit
Coverage and funding review indicated
Factories, mines and plantations have named coverage; shops/establishments use the ten-person test. ESI maternity eligibility affects the benefit route. Headcount is not limited to female staff.
Official sourceWorkplace sexual-harassment committee
Internal Committee review indicated
The 2013 Act has its own workplace and employee definitions. Check committee constitution, training and complaint routes; this headcount screen is not a substitute for that review.
Official sourceKerala shop / establishment registration
State-specific check required
Check Kerala Labour Commissionerate registration, renewal, registers and working-hours obligations. A small workforce does not itself establish exemption.
Official sourceProfessional tax and labour welfare fund
Identify local body and welfare board
Kerala has separate labour and shops welfare funds; identify the correct board and any exclusion before computing a contribution.
Official sourceWages, hours, bonus and contract labour
Separate role and establishment review
Check minimum wages/VDA, wage definition, bonus coverage, hours, leave, contractor records and permitted deductions under the applicable central and state instruments.
Official sourceCoverage is more than a current headcount
The central screen uses the First Schedule to the Code on Social Security. PF has a twenty-employee threshold; ESI generally uses ten persons with notified-area, benefits and other conditions. Factories and other named establishments have separate gratuity and maternity coverage rules.
Use the peak workforce as well as today's count. Existing coverage, branch aggregation, contractor deployment, exemptions and notified hazardous work can change the answer. This screen keeps such conditions visible.
State shop registrations, professional tax and welfare boards require a separate local check. Selecting a state gives a checklist and official source route; it does not manufacture a rate or an exemption for a state whose instrument has not been reviewed.
Worked example
A shop with 18 direct employees and 4 contractor-deployed staff reaches a 22-person screening count. That calls for a PF coverage review even if only part of the workforce is individually eligible for membership.
Read the supporting guide
Read the records, assumptions and steps behind this tool. Source review: 2026-10-08. Review the relevant authority again before a filing or settlement.
Questions people actually ask
- Do employees above the PF wage ceiling count in headcount?
- The establishment coverage threshold and an individual employee's membership conditions are different tests. Do not remove higher-paid people from the establishment headcount solely because of their pay.
- Does falling below twenty staff automatically end PF coverage?
- No. Existing coverage can continue after headcount falls. Select the already-covered option so the result does not imply that a smaller current workforce automatically cancels registration or contribution obligations.
- Does ten staff automatically mean ESI contributions are payable?
- The First Schedule uses a ten-person threshold, with exceptions. The applicable notified area, availability of benefits, establishment conditions and individual wage coverage must also be checked before a filing.
- Are contract workers included in the screen?
- The tool asks for directly employed and contractor-deployed people separately and combines them for an initial review. Actual aggregation and responsibility depend on statutory definitions, branches and the engagement facts.
- Is every state's shop or welfare fund registration rule the same?
- No. The state result identifies the local checks and links to official sources. Kerala-specific welfare guidance is available separately; other states require their own notification and coverage review.
- Does this produce a registration certificate or compliance clearance?
- No. It gives a screening checklist with the facts used and the source for each central threshold. Registration, exemptions and legal coverage are determined through the relevant authority and applicable law.
Sources
- Code on Social Security, 2020 — coverage and gratuity https://labour.gov.in/sites/default/files/ss_code_as_passed_by_lok_sabha.pdf
- Ministry of Labour — 2026 clarifications https://www.labour.gov.in/static/uploads/2026/03/a4ccf4c6d97c4f1f36a6d83f8c64213d.pdf
- Maharashtra GST — professional tax schedule https://www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule
- Official states and union territories directory https://knowindia.india.gov.in/states-uts/
- Workplace sexual harassment law https://www.indiacode.nic.in/bitstream/123456789/15239/1/sexual_harassment_act_2013.pdf
Where an official source could not be retrieved or read, this page says so instead of citing a substitute. A figure whose citation cannot be produced is a figure this site will not publish.
Discuss your payroll with GHR
GHR can review the source records, explain differences and help Kerala employers prepare payroll and statutory returns.
Important — please read before relying on this
This calculator is a self-help information tool. It is not legal, tax, accounting, payroll or other professional advice, and it is not an opinion of any kind. GHR Consultancy is not acting for you, and no adviser, client, fiduciary or other professional relationship is created by using it.
The tool and everything it produces are provided as is and as available, without any representation, warranty or guarantee of any kind, express or implied, including as to accuracy, completeness, correctness, reliability, fitness for a particular purpose or freedom from error. GHR does not represent that the statutory position stated is current, complete, or applicable to your establishment.
The output is not a compliance certificate, clearance, approval, verification, audit or determination of any kind. It must not be relied upon and must not be used as a substitute for advice from a qualified professional. GHR assumes no duty of care to you or to any other person in respect of it. Any reliance you place on it is entirely at your own risk.
In particular, it does not:
- confirm legal coverage or eligibility from incomplete employment records;
- replace a filing, a portal record or a review of an authority's latest notification;
- store or transmit documents and entered amounts.
The position stated on this page is stated as at 2026-10-08. Statutory positions change, sometimes with retrospective effect, and GHR does not undertake to update this page. Do not assume it reflects the law at any later date.
To the fullest extent permitted by law, GHR Consultancy and its partners, employees and agents exclude all liability for any loss, damage, cost or expense of any kind — including indirect or consequential loss, loss of profit, and any regulatory, statutory or contractual consequence — arising out of or in connection with the use of, or reliance on, this tool or anything it produces, whether in contract, tort (including negligence), statute or otherwise.
If you need a determination for your establishment, that is a separate professional engagement and the only basis on which GHR can advise you. Obtain professional advice before acting on anything shown here.
These terms are governed by the laws of India, and the courts at Kerala have exclusive jurisdiction.
Page last reviewed 2026-10-08. Sources, assumptions and scope are listed on this page. Core statutory rules are also held with dated effective windows and notification references. See how the rules engine works.