Hi, how can the organization function with zero employees? Who is executing the work, and how is profit achieved without any employees? You have registered with PF/ESI based on the eligibility criteria as stipulated by the EPF/ESI Act. After registration, once you are covered, even when there is a reduction in manpower, you are liable to deduct both ESI and PF. But your statement 'we have zero employees' is not making sense.