New Division with Separate Trade License: Does It Qualify for PF Infancy Protection?

Good afternoon, friends. If a proprietorship company with PF facilities opens a new division with a separate Trade License, will the new division enjoy infancy protection from PF contributions?

Regards,
P.K. Nath

If you have opened a new division of the same sole proprietorship concern, it is evident that the establishment will be covered under the provisions of the EPF and MP Act, 1952. Since the facility of infancy is not available under the EPF and MP Act, 1952 for a long period, the establishment will be covered under the provisions of Section 2(A) of the act. Hence, proceed with making compliance. The provision of infancy was abolished by the Honorable Supreme Court in a case.

Regards,
R. B. Yadav
Advocate

I agree with Mr. Yadhav's comments. Infancy will not be entertained in the ESIC & PF Act until the minimum number of staff is appointed as per the ESIC & PF Act. I wish you all the best.