From time to time, our company takes few students in their final MCA and BTech year on six months internship training as part of their degree program. We have letters from the concerned colleges for each individual stating that as part of the MCA /BTech degree the students are required to undergo six months of full-time internship training in a company during the final year of their degree. Our company pays a stipend of Rs. 6000/- to 6500/- per month to such interns. The EPF Gurgaon office is insisting that PF is applicable on the stipend being paid to these students. This does not seems correct.
I request PF experts to please shed more light on the matter.
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PF Applicability - Student Internship
Replies (1)
Tell the EPF OFFICER:
a) Excluded Employee:
"Exclude Employee" as defined under pare 2(f) of the Employees' Provident Fund Scheme means an employee who having been a member of the fund has withdraw the full amount of accumulation in the fund on retirement from service after attaining the age of 55 years; Or An employee, whose pay exceeds Rs.6500 per month at the time, otherwise entitled to become a member of the fund.
b) Gujrat High Court has recently decided that apprentices eithe appointed under the apprentices act or engaged under certified standing orders are both excluded from definition of 'Employee" under sec. 2(9) of ESI Act.It has been held in ESIC vs.Arvind mills case.
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