PF to Apprentice

Yes, Anil is right

Trainee is not an employee unless otherwise stated. As for Apprentice the PF Act has specific guidelines as below:

a)"employee" means any person who is employed for wages in any kind of work manual or otherwise in or in connection with the work of an establishment and who gets his wages directly or indirectly from the employer and includes any person

b)employed by or through a contractor in or in connection with the work of the establishment;

c)engaged as an apprentice not being an apprentice engaged under the Apprentices Act 1961 or under the standing orders of the establishmen

As per Employee Provident Fund Act 1952, Para 2 (f) defines "Excluded Employees,

it means " An Apprentice means a person who, according to the certified standing oreders applicable to the factory or establishment is an apprentice, or who is declared to be an apprentice by the authority specified in this behalf by the appropriate Govt".

Please let us know whether income tax applicable to apprentice