WebSoftOSPF contribution calculator (EPF, EPS, EDLI)
Both employee and employer contribute 12% of PF wages (basic + DA). The employee's 12% goes fully to EPF. The employer's 12% is split: 8.33% to EPS (capped at ₹1,250 on a ₹15,000 wage) and the rest to EPF. The employer also pays 0.5% EDLI and 0.5% admin charges.
Result
| PF wage used | ₹15,000 |
|---|---|
| Employee PF (12%) | ₹1,800 |
| Employer EPF (3.67% + excess over EPS) | ₹550 |
| Employer EPS (8.33%, capped at ₹15,000) | ₹1,250 |
| EDLI (0.5%) | ₹75 |
| EPF admin charges (0.5%) | ₹75 |
| Total employer cost / month | ₹1,950 |
| Credited to employee PF account / month | ₹2,350 |
| Total PF outflow / year | ₹45,000 |
PF contribution formula
- Employee PF = 12% × PF wage.
- Employer EPS = 8.33% × min(PF wage, ₹15,000) — maximum ₹1,250/month.
- Employer EPF = 12% × PF wage − EPS.
- EDLI = 0.5% × min(wage, ₹15,000); admin charges = 0.5% × PF wage.
Wage ceiling
PF is mandatory on basic + DA up to ₹15,000. Employers may contribute on the full wage voluntarily — that increases both shares of EPF, but EPS stays capped.
Frequently asked questions
What is the PF wage ceiling?
₹15,000 per month of basic + DA. Contribution above the ceiling is optional for both employer and employee.
Why is the employer EPF only 3.67%?
Because 8.33% of the employer's 12% goes to the Employees' Pension Scheme (EPS). On a ₹15,000 wage that is ₹1,250 to EPS and ₹550 to EPF.
Is PF deducted on HRA or allowances?
PF is on basic + DA + retaining allowance. Following the 2019 Supreme Court ruling, allowances paid universally to all employees can be treated as basic wages, so structures that keep basic artificially low are risky.
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