Your coverage under PF will be based on total number of employees including contractual if 20 or more. There is no relation whether you have permanent or contractual employees. Compliance will be required for those employees who have salary / wage is within statutory limit ( 15 K per month ).
For contractual employees if the contractor comply under his code, then you must keep proper documentation to show to the authority.
If contractor does not have any PF registration, then you will be required to comply through your code and if your organization is cover under PF, then even for 1 employee you have to comply.
S K Bandyopadhyay ( WB, Howrah)
CEO-USD HR Solutions
+91 98310 81531
skb@usdhrs.in
www.usdhrs.in