PF Exemption (1) (1) (1)
PF Exemption (1) (1) (1)
PF Exemption (1) (1) (1)
in Tel: 011-26172672
Fax:01l-26103100
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Employees' Provident Fund Organisation WEB CIRCULATION
(Ministry of Labour, Govt. Of India)
~ ~/Head Office
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Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi - 110066
www.epfindia.gov.ini www.epfindia.nic.in
Sir,
A reference was received in which a clarification on the status of student- trainee vis-a-vis the provision of
the Employee Provident Funds & Miscellaneous Provisions Act, 1952 was sought from Head Office.
3. In such cases, it is made clear that employer employee relationship does not exist between the industry and
student-trainee, who is on industrial on the job training as an integral component of a recognized course of an
educational! technical institute recognized by the Central! State Government or any other authority constituted by the
Central!State Government. Therefore, the payment of stipend, if any, provided by the industry to such student-
trainees do not attract the provisions of the Employee Provident Funds & Miscellaneous Provisions Act, 1952.
However for the students getting placement in companies and appointed as employees of establishment, Employee
Provident Funds & Miscellaneous Provisions Act, 1952 will be applicable on such employees even during on the job
training/induction/other trainings taken after becoming employee.
aneja)
Additional Central PF Commissioner-I (Compliance)
Copy:
l. PS to CPFC.
2. CVO, FACAO & ACCs (HQ).
3. All Add!. CPFCs-1 and- Il, Head Office. For information, please.
4. Director, NA TRSS
5. All RPFCs, Head Office.
6. All DDs (Vig.) of Zonal Vigilance Directorates.
7. All RPFCs (ZTls).
8. RPFC (Compliance) with a request to add such flags in e ECR' version 2.0.
9. RPFC (NDC) - with a request to upload the circular on official website of EPFO.
10. DD (OL) Head Office for Hindi Version.
11. Guard File.