PF calculator
Estimate monthly EPF and EPS contributions for employee and employer.
Contribution rate is 12% each for employee and employer. Many employers cap PF wages at the ₹25,000 statutory ceiling in force from 17 Sep 2026.
Total monthly PF
₹6,000
₹72,000 per year
Employer share splits into EPS (8.33% of wages up to ₹25,000, so up to ₹2,083 from 17 Sep 2026) and EPF. EDLI and admin charges (~0.5%) are not shown. Indicative only.
How it works
Employees' Provident Fund (EPF) is a statutory retirement scheme run by EPFO. Employee and employer each contribute 12% of PF wages (basic + DA). The employer's share is split between the Employees' Pension Scheme (EPS) and EPF.
The PF wage ceiling is ₹25,000 a month from 17 September 2026 (S.O. 5109(E) under the Code on Social Security, 2020). EPS and EDLI are worked out on the same ₹25,000 ceiling, so the employer's EPS share is at most ₹2,083 a month (₹1,250 before). The Central Government's 1.16% pension subsidy stays on ₹15,000 (G.S.R. 890(E)) and is not deducted by the employer. Employees earning up to ₹25,000 are now covered compulsorily. Employers can contribute on the capped wage or on actual basic; the choice should be applied consistently. EPFO guidance on applying the change within September 2026 was awaited at the time of review.
Formula
- PF wage = basic + DA (capped at ₹25,000 if the employer caps)
- Employee PF = 12% × PF wage
- Employer EPS = 8.33% × min(PF wage, ₹25,000), so at most ₹2,083 (₹15,000 and ₹1,250 before 17 Sep 2026)
- Employer EPF = 12% × PF wage − employer EPS
- Employer also pays EDLI at 0.5% (on wages up to ₹25,000) and admin charges at 0.5%
Worked example
Basic + DA of ₹30,000, contribution on actual basic
- Employee PF: 12% × ₹30,000 = ₹3,600
- Employer EPS: 8.33% × ₹25,000 = ₹2,083
- Employer EPF: ₹3,600 − ₹2,083 = ₹1,517
- Total to EPF and EPS: ₹7,200 a month, plus EDLI and admin charges
Common mistakes to avoid
- Still capping PF or EPS wages at the old ₹15,000 limit after 17 September 2026, or computing EPS above the ₹25,000 ceiling.
- Leaving allowances out of PF wages when the Labour Codes' 50% wage rule applies.
- Switching between capped and actual basis mid-year without a documented policy.
- Forgetting EDLI and admin charges when budgeting employer cost.
PF calculator: FAQs
Is PF mandatory above ₹25,000 basic?
From 17 September 2026, employees with PF wages up to ₹25,000 must be covered. Those above it when they first join are not compulsorily covered, but employers commonly extend membership. Once a member, contributions continue.
What is the PF contribution at the ceiling?
When wages are capped at the ₹25,000 ceiling, the employee contribution is ₹3,000 a month, matched by the employer (₹2,083 to EPS and ₹917 to EPF). It is not a minimum: a lower basic gives a lower contribution.
When is PF due?
PF for a month is due by the 15th of the following month, filed through the ECR on the EPFO portal.
What is VPF?
Voluntary Provident Fund lets an employee contribute more than 12%. The employer is not required to match it.
Related reading
- What is PF? →
- EPF explained →
- India payroll with PF, ESI, PT and TDS →
- Statutory compliance in NeevHR →
NeevHR runs these calculations for your whole payroll
PF, ESI, PT, TDS, gratuity and bonus computed from one employee record every cycle.
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