Calculate monthly employee and employer PF contributions, including the EPF/EPS split and wage ceiling.
Based on FY2026-27 rules · Last updated
Both you and your employer contribute 12% of your Basic + DA to your provident fund each month — but the employer's share doesn't all go to the same place. Part of it is capped and redirected to your pension scheme (EPS), which most payslips don't explain clearly.
Enter your monthly Basic + DA to see exactly how much goes to your EPF account, how much goes to EPS, and what the full monthly contribution looks like.
Total Monthly PF Contribution
₹7,200 / month
Annual total: ₹86,400
EPS Wage Ceiling
Capped
Annual Corpus Add.
₹86,400
Both you and your employer contribute 12% of Basic + DA to PF each month. Your full 12% goes to your EPF account.
Your employer's 12% is split: 8.33% of Basic + DA (capped at the ₹25,000 wage ceiling) goes to EPS, and the remainder goes to EPF. Since your Basic exceeds the ceiling, the employer EPS share is capped at the maximum.
Note: This calculator applies the standard 12% employee/employer split and the ₹25,000 EPS wage ceiling (raised from ₹15,000 effective 17 September 2026). Contributions above the wage ceiling on the employer side remain voluntary depending on your employer's policy.
Example: with Basic + DA of ₹30,000 a month, the employee pays ₹3,600. The employer also contributes ₹3,600, of which ₹2,083 goes to EPS (8.33% of the ₹25,000 ceiling) and ₹1,517 goes to the EPF account. Total monthly PF is ₹7,200.
| Contribution | Rate | Monthly amount |
|---|---|---|
| Employee EPF | 12% | ₹3,600 |
| Employer EPS | 8.33% (on up to ₹25,000) | ₹2,083 |
| Employer EPF | Balance of 12% | ₹1,517 |
| Total employer | 12% | ₹3,600 |
EPS contributions are calculated as 8.33% of pensionable salary, but pensionable salary is capped at a ₹25,000/month wage ceiling (raised from ₹15,000 effective 17 September 2026) regardless of your actual Basic salary. 8.33% of ₹25,000 works out to ₹2,083/month, which is the standard maximum EPS contribution — the rest of the employer's 12% goes to your regular EPF account instead.
PF interest is declared annually by the government. The rate has held at 8.25% per annum for three consecutive years through FY2025-26, credited to your EPF account each year.
The EPF interest rate is declared by the government each year. It has held at 8.25% per annum for three consecutive years through FY2025-26. The rate for the current year may change, so check the latest EPFO announcement before relying on it for long-term projections.
EPF interest is calculated every month on your running balance at one-twelfth of the annual rate, but it is credited to your account once a year. Both your 12% contribution and your employer's EPF share earn interest. The calculator shows your monthly contributions, and you can apply the declared rate to project your balance over time.
EPFO's Central Board of Trustees approved a simplified framework in October 2025 that merged the earlier 13 partial-withdrawal provisions into one, with a uniform minimum of 12 months of service. You can withdraw up to 75% of the eligible balance — your contribution, your employer's contribution and the interest — while 25% must stay in the account. If you become unemployed, 75% can be withdrawn immediately and the remaining 25% after one year. The full balance, including that 25%, can be withdrawn on retirement, permanent disability, retrenchment, voluntary retirement, or permanently leaving India. On tax: a withdrawal before five years of continuous service is taxable (10% TDS applies with PAN if the amount exceeds ₹50,000), while one after five years is tax-free. EPFO may revise these rules, so confirm the current claim categories on the EPFO member portal before applying.
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