Whether EPF is eligible for all companies?

Yes a company or an organization which employs more than 20 people are eligible to come under EPF Act with certain exclusions.

The excluded companies must comply with one of these

  1. Any company which is less than 3 years old
  2. Any company which comes under State or Central Govt act
  3. Any company that is controlled by State or Central Govt who have their own PF policies
  4. Any company or organization that is registered under Co-operative Societies Act

So if your company satisfies with any of the above these, then your company is excluded from PF

You can see the list of exempted companies over here – EPFExempted Companies