There should be a minimum of 20 employees for both PF and ESI registrations. There is also a voluntary registration option for companies where the number of employees is fewer than 20.
The ESI Act is applicable to CA firms. The ESI scheme applies when your firm is located in the notified area and you have 20 eligible employees (i.e. drawing Rs. 10,000/- per month or less). The Supreme Court in the M.M. Suri Case has clearly mentioned the same. I have attached a copy of the judgment for your perusal and ready reference.
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