EPF / PF contribution calculator
What goes into a Provident Fund account each month, how the employer's 12% splits between EPF and the pension scheme, what the employer really pays, and what the account grows to by retirement. Updated for the ₹25,000 wage ceiling in force from 17 September 2026.
Salary and PF settings
Result
Enter a basic + DA and the result updates as you type.
How this is calculated
Every rate below is a statutory figure, stated here with its as-of date, and every input is on the page.
- PF wage = basic + DA (plus retaining allowance, if any). If the employer restricts contributions to the ceiling, PF wage = min(basic + DA, ceiling). The ceiling is ₹25,000 a month from 17 September 2026 (notification S.O. 5109(E) under the Code on Social Security, 2020); it was ₹15,000 from 1 September 2014 until then. Both figures are selectable above so you can see the before and after.
- Employee EPF = 12% × PF wage. At the ₹25,000 ceiling that is ₹3,000 a month, against ₹1,800 at the old ceiling.
- VPF = the chosen percentage × basic + DA, on top of the 12%. It goes to the same EPF account, earns the same interest and comes out of take-home pay. Employee contributions (statutory plus voluntary) cannot exceed 100% of basic + DA, so the field is capped at 88%.
- Employer EPS = 8.33% × min(PF wage, ceiling). EPS is always computed on the ceiling-capped wage even when the employer contributes on full basic, unless the member opted for a higher pension. At ₹25,000 that is ₹2,083 a month (₹1,250 at ₹15,000). Members who joined after 1 September 2014 with wages above the ceiling are not in EPS; untick the box and the whole 12% goes to EPF.
- Employer EPF = 12% × PF wage − EPS. That is the familiar 3.67% when wages are at or below the ceiling, and more when the employer contributes on wages above it.
- EDLI = 0.5% × min(PF wage, ceiling), paid by the employer towards the deposit-linked life cover: at most ₹125 a month at the new ceiling (₹75 at the old one).
- Administrative charge = 0.5% × PF wage, paid by the employer, subject to a minimum of ₹500 per establishment per month (₹75 for an establishment with no contributing member). The table shows the per-employee figure; the floor applies to the establishment as a whole.
- Employer cost = employer EPF + EPS + EDLI + admin charge. The employee's deduction is employee EPF + VPF.
- Projection: each year, basic + DA grows by the chosen percentage; the monthly contributions to the EPF account (employee EPF + VPF + employer EPF) are added month by month; interest accrues on the monthly running balance at the chosen rate ÷ 12 and is credited once at year end, which is how EPFO computes it. EPS contributions are shown separately and are not part of the corpus: they fund a pension by formula, not a lump sum. The ceiling is held constant for the whole projection because it has been revised only twice in twelve years; if it rises again, contributions for restricted employees will rise with it.
- Every contribution line is rounded to the nearest rupee, as EPFO's ECR does.
In ZekoHR, PF is a component on the salary structure, so the ceiling change was a one-line edit rather than a payslip-by-payslip hunt, and the payroll pre-flight refuses to finalise a run where a member has no UAN. See how payroll works → Background reading: what the ₹25,000 ceiling changes for payroll, PF and ESI basics for employers and how a salary structure is built. Related tools: ESI calculator, gratuity calculator.
Common questions
What changed with the ₹25,000 EPF wage ceiling?
From 17 September 2026 the ceiling for mandatory EPF, EPS and EDLI coverage rose from ₹15,000 to ₹25,000 a month. Employees earning between the two figures who were previously excluded must now be enrolled, and employers who cap contributions at the ceiling now compute on ₹25,000. At the ceiling, the employee share goes from ₹1,800 to ₹3,000 a month and the EPS share from ₹1,250 to ₹2,083. The ESI threshold of ₹21,000 did not change.
Why does my employer's 12% not all reach my PF account?
Because 8.33% of the ceiling-capped wage is diverted to the Employees' Pension Scheme. Only the balance of the employer's 12% is credited to your EPF account, which is why the employer line on your passbook is smaller than yours. EPS pays a monthly pension after age 58 (with at least ten years of service) rather than adding to the lump sum.
Is the EPF interest rate fixed?
No. EPFO's Central Board of Trustees recommends a rate each year and the Finance Ministry notifies it. It has been 8.25% for 2023-24, 2024-25 and, as recommended on 2 March 2026, 2025-26. The projection here uses one rate for every year, which is a simplification; change the field if you want a more conservative figure.
Is VPF worth it?
VPF earns the same rate as EPF with the same sovereign backing, and the employer does not have to match it. Interest on employee contributions above ₹2.5 lakh a year (statutory plus voluntary) is taxable, so very large VPF amounts lose part of the advantage. Whether it beats other options depends on your tax regime and horizon; this calculator only shows the arithmetic.
Can an employer contribute on full basic instead of the ceiling?
Yes. The ceiling is the minimum base for mandatory coverage, not a maximum. Many employers contribute 12% on actual basic + DA for everyone; others restrict both shares to the ceiling to control cost. Either way EPS and EDLI are computed on the ceiling-capped wage. Untick the restriction box to compare the two policies.
Why is the admin charge shown per employee when it has a ₹500 minimum?
The 0.5% administrative charge is computed on the establishment's total PF wages and has a floor of ₹500 a month for the whole establishment, not per member. For a company of ten people on modest wages the floor can bite, so the per-head figure shown here is a lower bound for very small employers.