Illustrative only
What the arithmetic says
- Stipend outlay
- ₹54,00,000
- Indicative NAPS reimbursement
- ₹9,00,000
- Same headcount on contract wages
- ₹1,08,00,000
- Gap vs contract (before replacement cost)
- ₹63,00,000
NAPS reimbursement here uses a commonly published rule of thumb: 25% of stipend, capped at ₹1,500 / month / apprentice. Live MSDE circulars govern. PF, ESIC, attrition, and quality are not modelled. This is not a quote, a tax opinion, or a promise.
The qualitative difference the calculator cannot see
| Question | Contract | NAPS | NATS |
|---|---|---|---|
| Legal status | Workman / employee. Full labour-code envelope. | Trainee under the Apprentices Act. No employee–employer relationship. | Graduate / diploma / technician apprentice. Same trainee status. |
| PF / ESI / LWF | Yes, on wage. | Stipend does not attract EPF, ESIC, or LWF. | Same as NAPS on stipend. |
| Government support | None. | Government share: 25% of stipend, cap ₹1,500 per month, DBT to the apprentice. | Reimbursement up to 50% of stipend, cap ₹4,500 per month. |
| Obligation to absorb | Notice, retrenchment and standing-order rules apply. | No obligation after the contract. First right of recruitment stays with the plant. | Same. Conversion is a choice, not a right. |
| Hours | As per standing orders / shop-floor rules. | Apprentices aged 18 and above can work normal hours, including night shifts. | As notified for the stream; plant calendar applies. |
| CSR overlay | Wage is not CSR. | Specified apprenticeship spend may be CSR-eligible. Not legal advice. | Same, subject to current MCA / MSDE guidance. |
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