PF calculator
See the employee and employer EPF contribution, the EPS pension share and the employer's EDLI and admin charges, on the ₹25,000 wage ceiling in force since September 2026.
Free calculators · Last reviewed: November 2026. Rules for FY 2026-27.
Total PF each month
₹4,800
₹2,400 from salary + ₹2,400 from the employer. ₹57,600 a year.
| PF wages | ₹20,000 |
|---|---|
| Employee EPF (12%) | ₹2,400 |
| EPS pension (8.33% of wages up to ₹25,000) | ₹1,666 |
|---|---|
| EPF (12% minus EPS, 3.67%) | ₹734 |
| Employer total (12%) | ₹2,400 |
| EPF account (employee + employer EPF) | ₹3,134 |
|---|---|
| Pension fund (EPS) | ₹1,666 |
| EDLI insurance (0.5%, wages up to ₹25,000) | ₹100 |
|---|---|
| EPF admin charges (0.5%, min ₹500 per establishment) | ₹100 |
This is an estimate for planning, not tax or legal advice. Your employer's payroll, your declarations and state rules can change the actual figures.
How it's calculated
PF is worked out on Basic + DA for the month. With the capped option, the PF wage is the lower of Basic + DA and ₹25,000.
- Employee share:
12% × PF wage - Employer EPS:
8.33% × min(Basic + DA, ₹25,000), at most ₹2,083 - Employer EPF:
12% × PF wage − EPS(3.67% when wages are within the ceiling) - EDLI:
0.5% × min(Basic + DA, ₹25,000); admin:0.5% × PF wage
Each amount is rounded to the nearest rupee, as in the ECR. The employee share goes to EPF; the employer share is split between EPS (pension) and EPF.
For September 2026, EPFO splits the month: the ₹15,000 ceiling applies to 1–16 September and ₹25,000 from 17 September. This calculator uses ₹25,000.
Questions
What is the PF wage ceiling in 2026?
₹25,000 a month from 17 September 2026 (notification S.O. 5109(E)), up from ₹15,000. PF is compulsory on Basic + DA up to the ceiling. Above it, employer and employee can still contribute on actual wages if they choose.
How is the employer's 12% split between EPS and EPF?
8.33% of wages up to ₹25,000 goes to the Employees' Pension Scheme, so EPS is at most ₹2,083 a month. The rest of the employer's 12% goes to the employee's EPF account. On Basic of ₹25,000 that is ₹2,083 to EPS and ₹917 to EPF.
Should PF be on actual Basic or capped at the ceiling?
Both are allowed when Basic + DA is above ₹25,000. Capping keeps the employer cost and the salary deduction lower. Paying on actual Basic builds a bigger EPF balance, but EPS stays capped at ₹2,083 either way.
Are EDLI and admin charges deducted from salary?
No. They are paid by the employer only: EDLI insurance at 0.5% of wages up to ₹25,000 (at most ₹125 a month) and EPF admin charges at 0.5% of PF wages, with a minimum of ₹500 a month per establishment.
Who gets no EPS share?
Employees aged 58 or more, and employees who joined after 1 September 2014 with wages above the ceiling at the time. For them the whole employer 12% goes to EPF.
What counts as PF wages under the labour codes?
Basic, DA and retaining allowance. Under the Code on Social Security, in force since 21 November 2025, if allowances and other excluded pay add up to more than half of total pay, the excess is added back to wages, which raises the PF base.
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