Is employer liable for PF & ESI benefits for employees who is on stipend?

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As per rules is employer be liable for PF & ESI benefits for employees who are on stipend salary?

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Hi

Yes. As per act Employer need to contribute EPF and ESI. If the stipend is more than 15000/- there is no need to deduct EPF. The Employer can collect the opt out of PF From the Trainee/Intern. ESI is applicable on Stipend up to 21000/- and hence we need to deduct and pay ESI.

Thanks and Regards

Natarajan S

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The employees who are on Stipend Salary are not liable for PF & ESI