Back to Tools Hub*epfo statutory wage ceiling & contribution breakdown*

EPF & EPS Contribution Calculator

Calculate monthly Employee Provident Fund (EPF), Employee Pension Scheme (EPS), EDLI, and EPFO administrative charges as per The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

Statutory Ceiling: ₹15,000/moEmployee EPF: 12%Employer EPS: 8.33% (Max ₹1,250)FY 2026-27 Active

Monthly Salary Components

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Basic pay component without allowances.
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DA is added to Basic to determine total EPF wage.

EPFO Monthly Remittance

Total EPFO Challan Amount₹ 3,750Employee Share (₹1,800) + Employer Share (₹1,950)
Employee Share (Deducted from Pay):- ₹ 1,800
• EPF Employee Contribution (12%)₹ 1,800
Employer Contribution (Company Cost):₹ 1,950
• Employer EPF Share (3.67%)₹ 550
• EPS Pension Share (8.33% capped)₹ 1,250
• EDLI Insurance Fund (0.50%)₹ 75
• EPFO Admin Charges (0.50%)₹ 75
Due Date for EPFO Remittance: Monthly PF dues must be electronically deposited via the EPFO Unified Portal on or before the 15th of the following month using Electronic Challan cum Return (ECR).

EPFO Statutory Regulations & Ceiling Overview

Statutory Wage Ceiling: Under current EPFO guidelines, employees drawing Basic + DA up to ₹15,000 per month are mandatorily covered. For employees earning above ₹15,000, EPF membership is voluntary at the time of joining; however, if enrolled, contributions can be restricted to the ₹15,000 ceiling or calculated on actual salary by mutual consent under Section 26A(2).

Pension Scheme (EPS) Cap: Regardless of whether EPF is calculated on actual basic wages, employer contribution towards the Employee Pension Scheme (EPS) is strictly capped at 8.33% of ₹15,000, which equals ₹1,250 per month. The balance amount of the employer's 12% contribution is credited to the employee's EPF account.

Tax Exemption Threshold: Under Section 10(11) and 10(12) of the Income Tax Act, interest earned on employee EPF contributions exceeding ₹2,50,000 in a financial year (where the employer also contributes) is subject to taxation.