EPF Compliance Alert: SC Clarifies Single Establishment Test
A recent ruling by India’s Supreme Court clarifies when companies may be treated as a single establishment under the EPF Act.
Firms with shared management or resources should review group structures to mitigate liability risks.
Companies with shared management, resources, or operational links should reassess their corporate structures to avoid compliance exposure.
The Supreme Court of India has recently clarified how authorities should determine when multiple legal entities can be treated as a single establishment under labor laws, including the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act).
Author's summary: India's Supreme Court clarifies EPF Act rules.
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