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Educational guide

EPF Contribution Calculator — Employee + Employer Split

Every EPF month, your 12% is split into three buckets. Here is how the maths actually plays out.

// employee share

12% of monthly basic + DA goes entirely into your EPF account. There is no employee contribution to EPS or admin charges.

// employer share

Employer also contributes 12% — but it is split: 8.33% to EPS (capped at ₹15,000 of basic+DA → max ₹1,250/month) and the remainder (typically 3.67%) to EPF. If your basic+DA is above ₹15,000, the EPS contribution stays fixed at ₹1,250 and the extra goes to EPF.

// other deductions

Employer pays an additional 0.50% as EDLI (insurance) and 0.50% as admin charges. These don't reduce your EPF accrual but inflate the employer's total CTC burden.

// frequently asked questions

₹1,250 per month, computed as 8.33% of the statutory ₹15,000 wage ceiling. Some employees with pre-2014 service have opted for higher pensionable salary; for others the cap applies strictly.