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PF (EPF) Calculator
PF is 12% of PF wage from the employee and 12% from the employer; the employer share splits into 8.33% EPS and 3.67% EPF. PF wage is limited to the ceiling, ₹25,000 a month from 17 September 2026.
See the monthly provident fund contribution for a salary: the employee share, and how the employer share divides into EPF and EPS.
What you enter
- Monthly basic + DA
- PF wage ceiling
- Limit PF to the wage ceiling?
- Employee contribution (%)
- Employer EPS (%)
- Employer EPF (%)
How the PF (EPF) Calculator works
- PF wage = monthly basic + DA, limited to the PF wage ceiling when that option is on.
- Employee share = PF wage × 12%. Employer share = PF wage × 12%, divided into EPS (8.33%) and EPF (3.67%).
- EPS is worked out on a wage of at most the PF wage ceiling; the rest of the employer 12% goes to EPF.
Worked example: Basic + DA of ₹30,000 with the ₹25,000 ceiling applied
- PF wage = lower of 30,000 and 25,000 = ₹25,000.
- Employee contribution = 25,000 × 12% = ₹3,000.
- Employer EPS = 25,000 × 8.33% = ₹2,082.50 (about ₹2,083). Employer EPF = 3,000 − 2,082.50 = ₹917.50 (about ₹918).
- Total going to PF each month = 3,000 + 3,000 = ₹6,000.
| Part | Rate on PF wage |
|---|---|
| Employee contribution | 12% |
| Employer to EPS | 8.33% |
| Employer to EPF | 3.67% |
| Total employer contribution | 12% |
Assumptions to keep in mind
- Employer-side administration and insurance charges are separate and not included here.
- Percentages and the ceiling are editable because they depend on the scheme rules in force. The ceiling was ₹15,000 until 16 September 2026 and is ₹25,000 from 17 September 2026; for wages of that month, check the EPFO guidance.
Figures last reviewed November 2026. Rates and limits change, so check the official sources below.
Frequently asked questions
What is the PF contribution rate?
The employee pays 12% of PF wage. The employer pays 12%, of which 8.33% goes to the Employees’ Pension Scheme (EPS) and 3.67% to EPF.
What is the PF wage ceiling?
The ceiling was ₹15,000 a month and was revised to ₹25,000 a month from 17 September 2026. Check EPFO for the current figure.
Can PF be paid on more than the ceiling?
Yes. Employer and employee can agree to contribute on the full basic, in which case choose “No, use the full basic” in the calculator. Check how EPS is treated for your case.
Are admin charges included?
No. Employer-side administration and insurance charges are separate and are not in this calculator.
Sources
Let Lumos HRMS do this for every employee
Lumos HRMS calculates attendance-based pay with PF, ESI and other statutory deductions for the whole team. See payroll
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