Dear friend,
AS per the pf act,if an establishment has 20 or more employees then is to be covered under pf.
APPLICABILITY OF EMPLOYEES' PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT '1952
The Employees' Provident Fund and Miscellaneous Provisions Act 1952 applies to the whole India except Jammu & Kashmir.
Employees' Provident Fund and Miscellaneous Provisions Act 1952 is applicable to:
Every establishment which is engaged in any one or more of the industries specified in Schedule I of the Act or any activity notified by Central Government in the Official Gazette. (List of Industries/Establishments)
Employing 20 or more persons .
Cinema Theatres employing 5 or more persons.
if you are covering them under pf /esi then the establishment giving contract to you will deduct pf/esi as principal employer. To avoid this, if you cover them it is a good motivation to your employees also,is itnot?
See the website
EPFO for further information.