Can we transfer other state's employee's P.F. under the Head Office establishment code?

RAKESH DUBEY ONLY
Dear All, Please advise on the below point regarding the surrender of establishment P.F. code.
Having separate P.F. code for 7-8 states, and separate head office P.F. code.
1. Can we transfer other state's employee's P.F. under the Head Office establishment code.
2. After transfer of live employee's P.F. can surrender state's P.F. code.
3. What is employer liability after surrendering of P.F. code.
4. In case of P.F. not withdrawn by the left employee, after the surrender of P.F. what can be done.
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