How is EPF contribution calculated in India?

The employee contributes 12% of the PF wage (Basic + DA) entirely to EPF. The employer also contributes 12%, but 8.33% is diverted to the pension scheme (EPS) and the rest goes to EPF. Both rates apply to the PF wage.

What is the Rs.15,000 EPF ceiling?

EPS is calculated on a statutory wage ceiling of Rs.15,000, so the maximum EPS contribution is 8.33% of 15,000 = Rs.1,250 per month. Above the ceiling the employer may restrict their 12% to 15,000 or contribute on the full wage.

What is the EDLI contribution?

EDLI (Employees' Deposit Linked Insurance) is an employer-paid contribution of 0.5% of the PF wage, also capped at the Rs.15,000 ceiling. It funds a lump-sum insurance benefit for the employee's family.

Does the employee contribution go to pension too?

No. The full 12% employee contribution goes into EPF. Only part of the employer's 12% (8.33%, capped) is diverted to the EPS pension fund; the remainder of the employer share goes to EPF.

Is my salary data sent anywhere?

No. The calculation runs entirely in your browser using JavaScript. Nothing you type is uploaded or stored, so it is safe to use with real payroll figures.

India EPF Contribution Calculator

The Employees’ Provident Fund (EPF) is India’s mandatory retirement-savings scheme administered by the EPFO. Each month both the employee and the employer contribute a percentage of the employee’s PF wage. This free calculator splits those contributions into their statutory components so HR and payroll teams can verify monthly deposits, and so employees can understand exactly where their salary deductions go.

How it works

EPF contributions are calculated on the PF wage, defined as Basic salary plus Dearness Allowance (DA) — not gross CTC. The statutory split is:

Employee: 12% of the PF wage, deposited entirely into EPF.
Employer: 12% of the PF wage, divided into two parts:
- EPS (pension): 8.33% of the wage, but capped at the Rs.15,000 ceiling, so EPS never exceeds 8.33% of 15,000 = Rs.1,250.
- EPF (balance): whatever remains of the employer 12% after EPS is diverted.
EDLI (insurance): 0.5% of the PF wage, paid by the employer, also capped at the Rs.15,000 ceiling.

Because EPS is capped, the higher the salary, the larger the share of the employer’s 12% that flows into EPF rather than the pension fund.

Example

For a PF wage of Rs.25,000 with the employer 12% restricted to the ceiling:

Employee EPF = 12% of 25,000 = Rs.3,000
Employer EPS = 8.33% of 15,000 (capped) = Rs.1,250
Employer EPF = (12% of 15,000) − 1,250 = 1,800 − 1,250 = Rs.550
EDLI = 0.5% of 15,000 = Rs.75

Notes

These are indicative figures using current statutory rates. Administrative charges and rounding rules vary, and employers may opt to contribute on full wages above the ceiling. Always confirm exact deposits on the EPFO member portal. The calculator runs locally — your figures never leave your device.