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Minimum wages act

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(Querist)
16 April 2023 suppose we are hiring an employee on intern and on contract and on payroll so in all these three cases minimum wage act will applicable and also will PF and other benefit will be applicable on this or not ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
16 April 2023 EPF is not deducted from the stipend earned by a trainee or an intern subject to the condition that such trainees are covered under either the Apprenticeship Act or Industrial Employment (standing orders) Act. Minimum wages also not applicable for interns.
It's applicable on contract and regular employees.
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