I have been working with IT company for 2 years. I have an PF account with proper deduction of employee and employer contribution. Currently I am getting offer from another company where number of employee is more than 20. Salary is above 6500, but HR says since company does not have its PF account hence it will not deduct PF from salary. So my question is, is it legal and practical ? What would happen to my previous PF account ? if I close my previous PF account by withdrawing money, will I be eligible next time for PF account for some next company ?