Free tool · no sign-up
EPF contribution calculator
Work out the monthly Provident Fund for one employee: what is deducted from salary, how the employer’s 12% splits between pension (EPS) and EPF, and the EDLI and admin charges on top. This is the employer’s EPF — not the PPF savings scheme.
Rules checked 17 October 2026. PF wage ceiling: ₹25,000 from the October 2026 wage month (notified 17 September 2026); ₹15,000 before that.
Your figures
Monthly PF
- PF wages usedCapped at the ₹25,000 ceiling
- ₹25,000
- Employee PF (12%)Deducted from salary
- ₹3,000
- Employer — pension, EPS (8.33%)On wages up to ₹25,000
- ₹2,083
- Employer — EPF (the rest of 12%)
- ₹917
- EDLI insurance (0.5%)Employer pays
- ₹125
- Admin charges (0.5%)Employer pays; the establishment pays at least ₹500 a month in total
- ₹125
- Total employer cost
- ₹3,250
- Goes into the employee’s PF accountEmployee share + employer EPF share
- ₹3,917
WeHR works this out for every employee each month and makes the ECR file. Try WeHR free.
How it’s calculated
- Employee share
- 12% of PF wages. PF wages are capped at the wage ceiling unless the employer and employee have chosen to contribute on full wages.
- Employer share
- 12% of the same wages, split: 8.33% of wages up to the ceiling goes to the Employees’ Pension Scheme (EPS), and the rest goes to the employee’s EPF account.
- EDLI and admin charges
- The employer also pays 0.5% of wages up to the ceiling for EDLI insurance and 0.5% of PF wages as administration charges (at least ₹500 a month for the establishment as a whole).
- Rounding
- Each amount is rounded to the nearest rupee, as WeHR’s payroll does.
Questions
What is the PF wage ceiling now?
₹25,000 a month, raised from ₹15,000 by a notification dated 17 September 2026. The calculator shows the ceiling for the wage month you pick.
Is PF compulsory above the wage ceiling?
Contributions above the ceiling are optional. Employees who join with PF wages above the ceiling are not compulsorily covered, but can be enrolled with the employer’s agreement.
What counts as PF wages?
Basic pay, dearness allowance and retaining allowance. Under the Labour Codes in force from 21 November 2025, if excluded allowances are more than half of total pay, the excess is added back to wages.
When is PF paid?
The ECR is filed and the contribution paid by the 15th of the following month. Check the EPFO portal for any extension announced for a particular month.