PF calculator: EPF & EPS breakup
Enter basic + DA and see exactly where the 12% + 12% goes, including the 8.33% EPS split and its ₹1,250 cap, plus a retirement projection you control.
Your inputs
Where the money goes, monthly
Projection compounds monthly at the rate you set and assumes contributions stay constant; it is an illustration of the mechanism, not a promise. EDLI (0.50%) and administrative charges (0.50%) are employer-borne on top and do not enter your account. Rates per EPFO.
How EPF contributions actually split
You contribute 12% of basic + DA, and every rupee of it lands in your EPF account. Your employer also contributes 12%, but theirs splits: 8.33% goes to EPS (the pension scheme) capped at ₹1,250 a month (8.33% of the ₹15,000 ceiling), and the balance 3.67% joins your EPF. On top, the employer bears EDLI (life cover, 0.50%) and administrative charges (0.50%), which never appear in your passbook. The ₹15,000 wage ceiling — formally notified on 29 May 2026 under the Code on Social Security 2020, is the default computation base; employers may contribute on actual higher wages by choice, which is why the calculator gives you the toggle.
Interest is declared annually by EPFO (8.25% for FY 2025-26), credited on monthly running balances. The projection above uses whatever rate you set, held constant: real returns will wander with the declared rate, which is exactly why the field is editable rather than hidden.
A worked example
Basic + DA of ₹20,000 with the ceiling applied: contributions compute on ₹15,000. You put in ₹1,800; your employer's ₹1,800 splits into ₹1,250 to EPS (8.33% of ₹15,000, at its cap) and ₹550 to your EPF. Monthly credit to your EPF account: ₹2,350; EPS accrues separately toward pension. Without the ceiling (an employer contributing on actual wages) the same salary computes ₹2,400 + ₹2,400, EPS still capped at ₹1,250, so ₹3,550 reaches EPF monthly. Toggle the checkbox above and watch precisely these lines move.
Illustrative; your establishment's treatment and any voluntary PF (VPF) will vary the numbers.
Running payroll? Getting this split right on every payslip (and generating the ECR by the 15th) is what PeopleDeck's PF & ESI compliance handles as a matter of course.
Frequently asked questions
What are the current EPF contribution rates?
12% of basic + DA from the employee and 12% from the employer, computed by default on the ₹15,000 statutory wage ceiling — formally notified on 29 May 2026 under the Code on Social Security 2020. The employer's share splits 8.33% to EPS (capped at ₹1,250 a month) and 3.67% to your EPF, with EDLI at 0.50% and admin charges at 0.50% employer-borne on top.
Why does my EPF passbook show less than 24% of my wages?
Because the EPS slice of the employer's contribution (up to ₹1,250 a month) goes to the pension scheme, not your EPF account. Your passbook shows your 12% plus the employer's 3.67% balance; the EPS accrual builds your pension entitlement separately.
What interest rate does EPF pay?
EPFO declares the rate annually — 8.25% for FY 2025-26. It is credited on monthly running balances. The projection here uses whatever rate you enter, held constant, which makes it an illustration of compounding rather than a forecast.
Can contributions exceed the ₹15,000 ceiling?
Yes — employers may contribute on actual wages by choice, and employees can add voluntary PF (VPF) above their 12%. The statutory minimum computes on the ceiling; the calculator's toggle shows both treatments.
Does this calculator send my salary anywhere?
No; it computes entirely in your browser. Nothing is transmitted or stored.
PF applied right, every payslip, every month.
With the ECR generated for upload by the 15th. PeopleDeck, per employee.
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