EPF registration can be taken voluntarily by any organisation, however, it becomes mandatory for establishments-

• being a factory engaged in any industry employing 20 or more persons, and
  
• To any other establishment/organisation employing 20 or more persons.
  

The employer must obtain the registration within one month of attaining the strength, failing which penalties will apply. A registered establishment/company continues to be under the Act's purview even if the employee's strength falls below the minimum requirement.

Central Government may apply these provisions to any establishment/organisation employing less than 20 employees after giving two months notice for compulsory registration if it deems fit.

The Central Provident Fund Commissioner may apply these provisions to that establishment after passing a notification in the Official Gazette from the agreement date or any subsequent date specified in the contract. 

All the employees/members will be eligible for a Provident Fund from the commencement of their employment, and the responsibility of deduction & payment of PF lies with the employer. The PF contribution of 12% should be divided equally between the employer and employee. The employer's contribution is 12% of the basic salary. If the establishment has employed less than 20 employees, the PF deduction rate will be 10%.