The Ministry of Skill Development and Entrepreneurship has issued an Office Memorandum vide No. AP-22/4/2026-NAPS (E-80730) regarding clarification on the applicability of the Employees' Provident Funds (EPF) Act and the Employees' State Insurance (ESI) Act to apprentices. The memorandum addresses important compliance-related aspects concerning the coverage of apprentices under the applicable social security legislations. Employers, HR professionals, establishment owners, and apprenticeship programme administrators are advised to review the clarification to understand the applicable PF and ESI requirements in respect of apprentices engaged in their establishments. For detailed information regarding the clarification, applicability, and relevant provisions, please refer to the official Office Memorandum issued by the Ministry of Skill Development and Entrepreneurship.
PF and ESI Applicability to Apprentices – Government Clarification 2026
📄 Download Official Notification (PDF)
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