Your coverage under PF will be based on the total number of employees, including contractual if 20 or more. There is no relation to whether you have permanent or contractual employees. Compliance will be required for those employees whose salary/wage is within the statutory limit (15K per month).
For contractual employees, if the contractor complies under his code, then you must keep proper documentation to show to the authority. If the contractor does not have any PF registration, then you will be required to comply through your code. If your organization is covered under PF, then even for one employee, you have to comply.
S K Bandyopadhyay (WB, Howrah) CEO - USD HR Solutions +91 98310 81531 skb@usdhrs.in www.usdhrs.in