Dear All, We have engaged a service provider (a Chartered Accountant) for audit activities. The agreement is between our company & the M/s. XYZ & Co., (chartered accountant's firm). The chartered accountant has hired 2 employees from a different company (third party) & has made them operate from our premises for audit activities. The chartered accountant claims that those 2 employees are exempted from PF & ESI since their salary is more than Rs. 10,000/- & hence he is not deducting PF & ESI for these 2 employees. Request clarification for the following points : 1. what is the criteria for ESI & PF exemption (Conditions) 2. If exempted, as claimed by the chartered accountant, what documents can we ask him to submit from HR Statutory compliance viewpoint? 3. We are in no connection with the third party from whom the CA has hired those 2 employees, but the CA is submitting the copies of the third party (PF & ESI challans, Attendance register, wage register). What needs to be done in this regard. Kindly request you to provide details w.r.t. the above issue in detail. Thanks & Regards, Vadiraj Kulkarni