EPF act applies to any establishment (‘company’) which satisfies the below 2 conditions
a) Where 20 or more people employed in the establishment
b) Establishment comes under the list that is mentioned in Schedule 1 of EPF act
And also in addition to EPF act says that Central Government has the power the include any establishment engaged in particular Industry by notification in Gazette and the act would be applied to those after 2 months of being notified in Gazette.