PF Contribution Calculator
Employee and employer PF contribution — impact on take-home.
The PF Contribution Calculator computes Employees' Provident Fund (EPF), Employees' Pension Scheme (EPS) and Employees' Deposit Linked Insurance (EDLI) contributions for both the employee and the employer, using the Rs 25,000 monthly wage ceiling in force from 17 September 2026, and the EPF administration charge for the establishment. It is for employers and payroll teams running monthly payroll and for employees reviewing their salary slips.
Use the PF Contribution Calculator
PF Contributions (Monthly)
EPF wages per employee₹ 0
Employee EPF (12%) per employee₹ 0
Employer EPS (8.33% of wages up to ceiling) per employee₹ 0
Employer EPF (balance of 12%) per employee₹ 0
EDLI (0.50% of wages up to ceiling) per employee₹ 0
Total EPF wages (all employees)₹ 0
EPF admin charge (0.50%, min Rs 500 per establishment)₹ 0
Total Monthly Outgo (Employer, all employees)₹ 0
The admin charge minimum of Rs 500 a month applies once per establishment (Rs 75 for a non-functional establishment with no contributory member), not per employee. Enter your full headcount at one wage, or add up separately. EPF interest rate: 8.25% p.a. for FY 2025-26.
Compute Employees' Provident Fund (EPF), Employees' Pension Scheme (EPS) and Employees' Deposit Linked Insurance (EDLI) contributions for both employee and employer.
Key PF rules:
- Coverage threshold: Mandatory if establishment has 20 or more employees.
- Wage ceiling: Rs 25,000/month from 17 September 2026 (S.O. 5109(E) under Section 2(89) of the SS Code); Rs 15,000/month before that date. For September 2026, EPFO FAQs apply the ceiling pro-rata: 1–16 September on Rs 15,000 and 17–30 September on Rs 25,000 (S.O. 5109(E) dated 17 September 2026).
- Contribution rate: 12% by employee + 12% by employer (split: 8.33% EPS on wages up to the ceiling, max about Rs 2,083 at Rs 25,000; balance to EPF).
- Excess employer contribution: When wages exceed the ceiling and contributions are paid on higher wages, the employer's EPS share stays at 8.33% of the ceiling; the balance goes to EPF.
- EDLI: 0.50% of wages up to the ceiling (max Rs 125/month at Rs 25,000). Administration charge: 0.50% of EPF wages, minimum Rs 500 per establishment per month.
- Deposit deadline: 15th of following month via ECR (Electronic Challan cum Return).
- Withdrawal: Permitted on retirement, after 2 months of unemployment, for housing, marriage, medical emergency (subject to conditions).
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the PF contribution rate for employer and employee?
The employee contributes 12% of basic plus DA to EPF. The employer also contributes 12%, of which 8.33% of wages up to the ceiling goes to the Employees' Pension Scheme and the balance goes to EPF. The wage ceiling is Rs 25,000 a month from 17 September 2026 (Rs 15,000 earlier). The employer also pays EDLI at 0.50% and an administration charge of 0.50% of EPF wages, subject to a minimum of Rs 500 a month per establishment.
Is PF payable on basic salary above the wage ceiling?
The statutory wage ceiling is Rs 25,000 a month from 17 September 2026 (it was Rs 15,000 before). Contributions can be restricted to wages up to the ceiling, or paid on higher actual wages by choice, but the EPS share stays at 8.33% of the ceiling. "Wages" under the Code on Social Security means basic, DA and retaining allowance; if excluded allowances exceed half of total pay, the excess is added back. Whether a new joiner above the ceiling must be enrolled depends on EPF Scheme rules, so check with EPFO.
How does the PF calculator work?
Enter monthly basic plus DA, the wage ceiling for the wage month, whether contributions are restricted to the ceiling, and the number of employees at that wage. The tool calculates the employee's 12% share, splits the employer's 12% into 8.33% EPS on wages up to the ceiling and the balance to EPF, adds EDLI, and applies the administration charge once for the establishment with the Rs 500 minimum. Contributions are due by the 15th of the following month.
Due in the next 30 days
Labour- ESI Half-yearly Return of Contributions (Apr–Sep 2026)
- PF deposit (ECR + challan) for October
- ESI contribution for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.