I dont think that FARM is a registered business establishment, hence the question of salary or wages to farm workers does not comes under picture
but if farm is an established business identity, then it would get merged on pan accumulation basis.
Coverage of unit under ESI Act requires Min 10 employees on a single day.In case you are having less than 10 employees for wages and some employees as daily basis or casual employees and totaling 10 on any day. ,ESI Act will be applicable from that day.
For coverage under PF ,it requires Min 20 employees but voluntarily PF act may be applied for less than 20 employees also
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