Every company who are registered with shops and establishment act or factories act has to contribute their PF and their employees PF every month(this only applicable for employees count is more than 20) - it is a statuary law.
the current slab of PF is 21,o00 or equal, people whose salary is more than that can voluntarily can apply the PF to continue the service.
4th July 2018 From India, Hyderabad
5th July 2018 From India, Delhi
Actually i have heard that Nowadays in few companies PF-ESI work is handling by accountants or CA's . Some Companies have HR who is handling this work. So i think its management's will or decision from whom they want to get it done.
30th August 2018 From India, Ludhiana