EPF Calculator

Both the employee and the employer contribute 12% of the employee's basic wage (plus DA) to the Provident Fund, capped at a wage of ₹15,000 per month. Of the employer's 12%, 8.33% (up to ₹1,250) goes to the Employees' Pension Scheme (EPS) and the rest to EPF. Enter the monthly basic wage to see each share.

Monthly Basic + DA (₹)

PF wage (capped at ₹15,000)—

Employee PF (12%)—

Employer → EPS (8.33%)—

Employer → EPF (3.67%)—

Employer total (12%)—

Total monthly contribution—

How EPF is calculated

PF wage = Basic + DA, but capped at ₹15,000/month for the statutory minimum (employers may voluntarily contribute on the full wage).
Employee share = 12% of PF wage (₹1,800 at the ceiling).
Employer share = 12% of PF wage, split into EPS 8.33% (maximum ₹1,250) and EPF 3.67% (the balance).

Fact box. At the ₹15,000 wage ceiling, the employee contributes ₹1,800, the employer contributes ₹1,800 (₹1,250 to pension + ₹550 to PF), for a total of ₹3,600 per month.

Worked example

Basic + DA of ₹20,000 is capped to ₹15,000 for PF. Employee PF = ₹1,800; employer EPS = ₹1,250; employer EPF = ₹550; total monthly contribution = ₹3,600.

Frequently asked questions

What percentage is EPF? 12% of basic wage (plus DA) from the employee and 12% from the employer. The statutory contribution is capped at a wage of ₹15,000 per month.

How is the employer's 12% split? 8.33% of the wage (up to ₹1,250) goes to the Employees' Pension Scheme (EPS) and the remaining 3.67% goes to the EPF account.

Is EPF calculated on gross salary? No — it is calculated on basic wages plus dearness allowance, not on gross salary, subject to the ₹15,000 ceiling.

Sources

EPFO — contribution rates and wage ceiling — epfindia.gov.in.

General information, not professional advice. Confirm the current ceiling and rules with EPFO or your payroll advisor. See our Disclaimer.