The minimum number of employees required in an establishment for the employer, with the authorization of a majority of employees, to apply to the Central Government to authorize the employer to create a separate Provident Fund Account is 100. Section 16A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, allows the Central Government to authorize certain employers to maintain their own provident fund accounts for their employees. This is possible if the employer has the support of the majority of their employees and if the company has 100 or more workers.