When can intern, trainee, apprentice get EPF account with employer?

The Employees' Provident Fund Organisation (EPFO) has issued two circulars laying down the guidelines when EPF will be deducted from the stipend paid to intern/trainee/apprentice and when will it not be. The Employees' Provident Fund and Miscellaneous Provisions Act, 1952 is silent on whether stipend comes under the purview of law.

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