Dear Colleague,
There is a main code for each establishment for remittance and compliance of PF by the employer. The employer can get sub-codes under the establishment code if located in a different state for easy compliance, and EPFO is allotting such sub-codes also.
Sub-Codes for Contractors
In the case of a sub-code for compliance in the case of contractors, it can also be obtained, but it is highly discouraged. This is because you will end up managing entire activities like remittance, inspections, accounting, settlements, transfers, and so on, including 7A enquiries, etc. This will add too much burden. It is always important to ensure that contractors do their own compliance and you put them into your audit radar. Legally create them as separate establishments with Contract License, PF Code, ESI Code, etc., as it will be a separate entity and will protect the interest of the organization in the long run in many ways. In several of my previous organizations, we faced lots of challenges due to compliance under sub-code on behalf of contractors and notices received even after a few years of the leaving of contractors. Approach this as a "Let them do their job" manner and improve your audits on them. This is my suggestion from a practical point of view, and you may kindly make a suitable call after weighing the pros and cons.