Intern Stipend and Benefits: What Must Be Included in the Offer Letter and Payroll?

If a student joins a company as an intern for 6 months, what benefits are given on the stipend? Is it compulsory to provide PF, ESIC, and professional tax benefits? Is it necessary to include them on the payroll? What conditions should be included in her offer letter as an intern?

Please refer to the Certified Standing Orders if your Establishment is an Industrial Undertaking/Establishment or to the Service Rules framed by your Employer if yours is a Commercial Establishment.

An Intern is not considered an Employed Person (Employee/Worker) even though he/she is covered by the CSO or SR as appropriate.

Kritarth Team, 27.6.19