EPF Contribution Calculator
How it is calculated
Contributory wages are the lower of actual PF wages and the wage ceiling, unless the employee contributes on actual wages above the ceiling. The employee pays 12%. The employer pays 12%, of which 8.33% (on wages up to the ceiling) goes to EPS and the balance to EPF. At the ₹25,000 ceiling this is ₹3,000 for the employee, and ₹2,083 to EPS and ₹917 to EPF for the employer.
EDLI and the EPF administrative charge are shown at 0.5% each as an indicative figure. The administrative charge has a minimum per establishment, and rates can be revised, so check current EPFO rates. Read the employer checklist for the September 2026 split-month treatment.
Frequently asked questions
How is the employer's EPF contribution calculated?
The employer pays 12% of PF wages. Of this, 8.33% (on wages up to the ceiling) goes to the Employees' Pension Scheme and the remaining 3.67% goes to the EPF account.
What changes at the ₹25,000 ceiling?
For an employee earning ₹25,000 or more, the employee share rises from ₹1,800 to ₹3,000 a month and the employer's 12% rises by the same amount, compared with the old ₹15,000 ceiling.
Can employees contribute on wages above the ceiling?
Yes, an employee and employer can agree to contribute on actual wages. The employer's pension contribution remains limited to the ceiling, so the extra employer amount goes to EPF.
Indicative results only; not tax or legal advice. Last reviewed 2026-10-17.