Explanation:

• Atmanirbhar Bharat Rozgar Yojana is aimed at incentivising the creation of new employment opportunities during the Covid-19 economic recovery phase.
• It will provide subsidy for provident fund contribution for adding new employees to establishments registered with the Employees’ Provident Fund Organisation (EPFO).
• Establishments registered with EPFO will be eligible for the benefits if they add new employees compared to the reference base of employees as in September 2020.
• Establishments, with up to 50 employees, would have to add a minimum of two new employees.
• The organisations, with more than 50 employees, would have to add at least five employees.

Hence both statements are correct.