Hi, once you have registered with PF/ESI and a number is allotted, you will remain under their purview regardless of the employee strength, whether it is above 20 or less than 20.
Nowadays, ESI, EPF, and PT (for a few states) are generated automatically from the MCS portal; hence, returns must be submitted. If no employees are covered under ESI/EPF, NIL returns need to be submitted. If anyone falls under the purview of ESI and EPF, returns shall be submitted for the covered employees.
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