Dear Sunil Sardar.
As per Section 2 (f): employee” means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of an establishment and who gets his wages directly or indirectly from the employer, and includes any person:
(i) employed by or through a contractor in or in connection with the work of the establishment;
(ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961) or under the standing orders of the establishment;
So I think (with my limited mental faculty) if any apprentice who is not engaged/registered under Apprentice Act, 1961 shall not be treated as Apprentice so far the meaning of "Employee" as per PF ACT is concerned.
So if any Apprentice not engaged under Apprentice Act will be as good as other Employee and the company is bound to deduct PF as per PF Act. Further more if the company start deducting PF for those Apprentice who are not engaged under Apprentice Act then he will treated as "Workman" as per ID Act and the Company at the end of his Training period will face lots of legal problem in ending his Contract with the company even if his performance is not satisfactory.
That is why I mentioned Rs. 6500/- Wgaes ceiling to avoid PF responsibilty in case of Apprentice who are not covered under Apprentice Act,
Jawed Alam