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EPF contribution estimator

Estimate monthly employee and employer EPF contributions on PF wage. This is a simplified employer-cost model — not a payslip replica.

Content reviewed: March 2026FY 2025–26 (AY 2026–27) tax slabs in engineRules aligned: Union Budget 2025 — new regime slabs & Section 87A (≤₹12L taxable); cess 4%

How SalaryExit calculates estimates (methodology, FY scope, and limits).

Employer-side EPS diversion is not modeled separately — see accuracy card.

Required inputs

  • PF wage (monthly) — typically Basic + DA as defined by your employer
  • Whether to apply the common statutory wage ceiling model

If unsure, start with your monthly Basic+DA from payslip.

Wage ceiling model
Enter PF wage to estimate employee + employer contributions.

Assumptions used by this estimate

  • Employee rate 12% and employer rate 12% on PF wage (simplified).
  • Statutory ceiling for PF wage (when enabled): ₹15,000/month.
  • EPS/EDLI/admin splits are not shown — employer cost in real life can differ.

Worked example (same engine as live calculator)

Engine snapshot: PF wage ₹15,000/month with default ceiling rules → employee ₹1,800/mo, employer ₹1,800/mo, total ₹3,600/mo (simplified).

FAQ

Why doesn’t this match my payslip’s employer PF?

Employers split contributions across EPF/EPS/EDLI and may use different wage definitions.

EPF contributions: what PF wage means and why it matters

Employees’ Provident Fund (EPF) is the statutory retirement savings scheme that applies to establishments with 20 or more employees in India. For salaried employees covered by EPF, the scheme determines a mandatory deduction from your payslip every month — and a matching employer contribution. Understanding how EPF works helps you accurately estimate both your take-home salary and your long-term retirement corpus.

The contribution rate for both employee and employer is 12% of the PF wage. PF wage is defined as Basic salary plus Dearness Allowance (DA). Critically, this is not gross salary and not CTC — it is specifically Basic + DA. Many employers keep Basic salary at 40–50% of gross to manage their EPF contribution cost. The result: two employees with the same gross salary at different employers may have different PF deductions if their Basic+DA splits differ.

Of the employer’s 12% contribution, 8.33% goes to the Employees’ Pension Scheme (EPS) — capped at a wage ceiling defined by EPFO rules — and the remainder goes into the EPF corpus. The employee’s full 12% goes to EPF. When you see “employer PF” in a CTC breakup, it includes both these streams. Employees cannot access the EPS share directly at withdrawal — it is part of the pension fund and has different rules at retirement. These nuances are why employer PF in CTC does not translate linearly to your EPF balance.

Employees can contribute beyond the statutory 12% through Voluntary Provident Fund (VPF) — up to 100% of Basic+DA. VPF has the same interest rate as EPF and the same tax treatment. If you are looking to increase tax-efficient long-term savings beyond 80C (which EPF counts toward), VPF is one mechanism — but it further reduces your monthly in-hand. Use this calculator to see how different PF wage levels and voluntary contributions change your monthly cash balance.

  • PF wage = Basic + DA (not gross, not CTC).
  • Employee contribution: 12% of PF wage, deducted monthly from your gross.
  • Employer contribution: 12% of PF wage — split between EPF and EPS.
  • EPS contribution is not withdrawable as a lump sum the same way EPF is.
  • EPF balance earns a declared interest rate (set annually by EPFO) — check current rate on the EPFO website.

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