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PF calculator: EPF, EPS and EDLI contributions for 2026

Work out the employee and employer PF contribution on the new ₹25,000 wage ceiling, how the employer's 12% splits between EPF and EPS, and what your EPF balance could grow to.

Last updated · FY 2026-27

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PF wages

Monthly basic + DA. PF is charged on wages up to ₹25,000 unless you opt for actual wages.

Balance projection

Optional. Add an interest rate to project your EPF balance.

Years to project10 years

EPFO's rate for FY 2025-26 is 8.25% (ratified June 2026). Use the latest declared rate.

Estimates only, computed in your browser. Nothing you type is sent to or stored by wHRMS. Confirm figures with your CA or the statutory portal before filing.

Worked example

Pradheep at Aplenix Technologies has a basic + DA of ₹30,000 a month. PF is charged on wages up to ₹25,000, so the PF wage is ₹25,000. The employee share is 12%, ₹3,000, deducted from salary. The employer also pays ₹3,000: ₹2,083 to EPS and the remaining ₹917 to EPF. On top of that, the employer pays ₹125 for EDLI and ₹125 in admin charges. Each month ₹3,917 (₹3,000 + ₹917) reaches Pradheep's EPF account.

How the employer's 12% splits

The employer pays 12% of the PF wage, but not all of it reaches the EPF account. 8.33% of wages up to ₹25,000 goes to the Employees' Pension Scheme, so EPS is at most ₹2,083 a month. The rest of the employer's share goes to EPF.

The employer also pays two charges on top of the 12%: EDLI insurance at 0.5% of wages up to ₹25,000 (at most ₹125 a month), and EPF admin charges at 0.5% of PF wages, with a minimum of ₹500 per establishment a month. Neither is deducted from the employee's salary.

For employers: running PF every month

Each month payroll has to apply the right ceiling, respect any joint option to contribute on actual wages, split the employer share between EPF and EPS, and file the ECR. The wHRMS payroll module keeps each employee's PF wage and contribution option on the salary structure, so PF is worked out with every payslip instead of in a separate spreadsheet.

Frequently asked questions

The ceiling rose from ₹15,000 to ₹25,000 a month from 17 September 2026 (S.O. 5109(E)). Mandatory PF, EPS and EDLI are now worked out on basic + DA up to ₹25,000. EPFO has not yet issued guidance for September 2026; pending that, one reading applies the old ceiling to wages for 1–16 September and the new one to 17–30 September.

Yes. The employee and employer can jointly opt to contribute on actual wages above the ceiling (para 26(6) of the EPF Scheme). Both then pay 12% on the full basic + DA, but EPS and EDLI stay on ₹25,000, so the extra employer share goes to EPF. Separately, an employee can put more than 12% into Voluntary Provident Fund (VPF); the employer does not have to match it.

EPF is a savings account: the employee's 12% and the employer's EPF share build up with interest and are paid out as a lump sum. EPS is the Employees' Pension Scheme: the employer's 8.33% share (at most ₹2,083 a month) goes into a pooled fund and is paid as a monthly pension after retirement. EPS money never shows up in the EPF balance. For someone who is not an EPS member, the whole employer 12% goes to EPF.

EPFO declares a rate for each financial year. Interest is worked out on the monthly running balance and credited to the account once, after the year closes. The rate for FY 2025-26 is 8.25%, recommended by the Central Board of Trustees in March 2026 and ratified in June 2026; the projection here assumes the rate you enter holds for every year.

PF is charged on basic + DA (and retaining allowance). Under the Code on Social Security, if allowances left out of wages exceed half of total pay, the excess is added back to wages, so the PF wage can be higher than basic + DA. Enter that higher figure here if it applies to you.

No. It shows monthly contributions and a projected balance only. Withdrawal, advances and any tax on withdrawal depend on length of service and the reason for withdrawing; check them on the EPFO member portal.