Dear Mr R D Babu,
Management always look at the findings to avoid spending on welfare measures to the employees. Any way coming to your point --
If your Company registered under the Apprentice Act ,then you can pay stipend with deduction of ESI is mandatory and EPF contributions not falls liability of Employer,morally it good to provide EPF to Apprentice for social security.
Please go through Apprentice Rules of your state.
Thanks
Naresh.Gadde
Hyderabad