Applicability for PF
• Every establishment which is factory engaged in any industry specified in Schedule 1 and in which 20 or more persons are employed.
• Any other establishment employing 20 or more persons which Central Government may, by notification, specify in this behalf.
• Any establishment employing even less than 20 persons can be covered voluntarily u/s 1(4) of the Act.
Applicability for ESI
Is extended in area wise to factories using power and employing 10 or more persons and to non-power using manufacturing units and establishments employing 2 or more person.