Dear Colleague, as long as you are remitting the contributions within the due date and filing details in the portal/ECR, and the employees are attached to the nearby dispensary or local office concerned, there will be no non-compliance. However, if the employees are not able to get benefits, then you may need to review the system. For such a small number, you can have all compliance under one single code. Once the number of employees increases substantially, then consider going for sub-codes as required. But for now, it is not suggested.