If your company is not paying PF and saying there are exempted establishment, Please verify the same in the below link
https://www.epfindia.gov.in/site_docs/exmpted_est/exempted_est_list.pdf
Points to note
- This list is updated by EPF Organization from time to tome
- If the company says they are an exempted establishment but not found in this list means something is wrong
- These exempted establishments need not pay any EPF