Please keep in mind that the deductions under ESI/PF Acts would depend on the type of apprentices you are engaging. If your are engaging them under the Apprenticeship Act, 1961 or as per Standing Orders of the Establishment, they would not fit into the definition of “employee” under per section 2(9)(iii) of the ESI Act, 1948 and also under section 2(e) of the PF Act, 1952 and, therefore, you may not be able to make these deductions also.