PF for interns in wage code?


Need advise.
For interns who have not yet graduated from the college and whose stipend is less than 15K.
Are they need to be mandatory include interns in PF?
Also with wage code any changes on this?


An intern is not an employee by the definition of the Act and the schemes defined under the Act. EPF is not deducted from the stipend earned by a intern subject to the condition that interns are engaged through recognized institutions undergoing on-job training as part of their curriculum.

An employee would be considered for the EPF scheme when he/she is employed as a trainee. But it is crucial to note that a trainee is different from that of an intern. Under the tag of an intern, they are considered under the Apprentice’s Act.
So an apprentice should not be considered under the employee’s act of the EPFO. The Supreme court says if the trainees are interns, then they get a stipend and are not employed by the company on a permanent basis, so they are not subject to EPF.