I had also similar question for NGO i.e. what about PF, gratuity, minimum leave and other benefits the NGO is required to extend to the employees. From your answer it means if number of employees are more than 10 all benefits as per the Act should be given. Can you please share the details of Regulation / Act for Maharashtra and if possible enumerate standard benefits that should be extended. Moreover I assume instead of Factory act, Shop Act, NGO's would come under Establishment Act. Am I right ?