(1) The Enterprise shall deduct Ten percent amount from the monthly remuneration of the child appointed permanently in the Enterprise add on equivalent amount and deposit it in their name in the provident fund as referred to in Sub- rule (2) .
(2) The Manager of an Enterprise shall open an account in the name of a child working in the Enterprise in the Provident Fund  approved pursuant to Income Tax, 2058, to deposit the amount as referred to in Sub- rule (1)
(3) The total amount deposited in the name of a child pursuant to Sub- rule (1) shall not be withdrawn before retiring from activities of the Enterprise.
(4) If a child dies prior before drawing his/her money from the Fund, his/her nominee shall receive the money; or if the nominee has died or no such nominee has been appointed the nearest heir of such child shall receive the money. If there is more than One such heir, they shall be paid the amount so deposited in the pro rata basis.
(5) The concerned child may take loan up to Fifty percent as per the Bye-laws of the Enterprise from the amount deposited in the Provident Fund as referred to in these Rules. The loan amount shall have  to be recovered deducting One Forth of monthly remuneration of the child until such loan is fully recovered.
(6) If any child continues his/her activities in the Enterprise upon entering the age of majority, the money collected in the Provident Fund pursuant to this Rule shall be valid while deducing Provident Fund pursuant to the prevalent laws.