Please advise on the applicability of PF, ESI and Gratuity in a scenario where the establishment is registered in Delhi, the total number of contract labour/FTEs is fewer than 10, and the workforce is working remotely from different states?
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The threshold for coverage of EPF, ESI and Gratuity has not changed as contained n the First Schedule of SS Code, the threshold for EPF is 20+ and 10+ for ESI and Gratuity. Since you have not crossed the threshold for either law, the respective chapters in SS code will not be applicable presently. For multi-state operations, the central rules will prevail under SS Code.
CS Sharad Bhargava
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