EPF contribution calculator
Work out the monthly provident-fund split for a wage — employee 12%, employer 12% (8.33% to the pension scheme, the rest to PF), with the ₹25,000 wage ceiling in force from 17 September 2026. Rates from the EPFO, checked on October 28, 2026; an estimate, not advice.
Calculate EPF contributions
EPS is calculated on the wage up to the ₹25,000 ceiling.
Monthly contribution
| Employee (12%) | ₹3,000 |
| Employer → EPS (8.33%, on ceiling) | ₹2,083 |
| Employer → EPF (balance) | ₹917 |
| Employer total (12%) | ₹3,000 |
| Total EPF contribution / month | ₹6,000 |
| Total a year | ₹72,000 |
An estimate of statutory EPF contributions (EPFO). It excludes the small EDLI and administrative charges and any voluntary (VPF) contribution. Not advice.
How the split works
Both the employee and the employer contribute 12% of basic pay plus dearness allowance. The employee's whole 12% goes to the provident fund. The employer's 12% is split: 8.33%of the wage, capped at the ₹25,000 ceiling, funds the Employees' Pension Scheme (EPS), and the remaining 3.67% (more, on wages above the ceiling) goes to the provident fund. The ceiling rose from ₹15,000 to ₹25,000 on 17 September 2026.
Related
Frequently asked questions
How much PF is deducted from salary?
The employee contributes 12% of basic pay plus dearness allowance. The employer also contributes 12%, split so that 8.33% of the wage (capped at the ₹25,000 ceiling) goes to the Employees' Pension Scheme and the balance to the provident fund.
What is the EPF wage ceiling now?
₹25,000 a month for mandatory coverage, raised from ₹15,000 with effect from 17 September 2026 (gazette S.O. 5109(E)). Contributions above the ceiling can be made voluntarily, and the EPS portion is always calculated on the ceiling, not the full wage.
Who must register for EPF?
An establishment with 20 or more employees must register with the EPFO. Smaller establishments can register voluntarily. An employee earning above the ceiling can still be enrolled by agreement.
Does this include interest or EDLI?
No. This estimates the monthly PF and EPS contributions only. It excludes the EDLI insurance and administrative charges the employer also pays, any Voluntary Provident Fund (VPF), and the annual interest the EPFO declares. Check the EPFO portal for the current interest rate.
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Sources
Thresholds and rates are set by statute and notification and change over time. Every figure here was checked on October 28, 2026; verify the current position on the official source before you rely on it. This is general information, not advice.
- Employees’ Provident Fund Organisation (epfindia.gov.in)The 12% employee and 12% employer contribution, the 8.33% EPS split, and the ₹25,000 wage ceiling (from 17 September 2026, gazette S.O. 5109(E)).
Run this in payroll with HelloTime
Gratuity, bonus, PF and ESI are payroll — computed and filed in HelloTime, the payroll & attendance product in the HelloBooks suite, with the entries posting into your HelloBooks books. HelloBooks itself is the accounting and GST software; it does not run payroll or file PF/ESI returns. These calculators are estimates, not payslips.