PF Applicability

In my opinion PF is not applicable to Trainee.

It has been decided by the courts that trainees are not employees and are not covered by

the EPF Act. The court has held that stipend paid is not wages. It must be noted that

trainees were recruited under a particular Training Scheme and there was no guarantee of

employment after completion of the training period and that they were not entitled to

other benefits, which were available to other permanent employees.

Any one please suggest me how to proceed in the following case for  Deduction of ESI & PF .. the employer is a contractor..

01. How much % of  PF  will be applicable at present.. how to deduct  PF in case of employees(staff) and   in case of labour..when PF  is to be deduct in case of employees and incase of labour..??

02. How much % of ESI  will be applicable at present .... how to deduct ESI  in case of employees(staff) and in case of labour.. when ESI is to be deduct in case of employees and in case of labour..??

Please give the information  by any one...