Section 6, EPF Scheme para 29, EPS para 3
Contribution Rates
The rate is applied to basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance, if any, actually drawn during the whole month.
| Contribution | Rate | Detail | Provision |
|---|---|---|---|
| Employer contribution to the Fund | 10% | Of basic wages, dearness allowance and retaining allowance (if any) payable to each employee. | EPF Act s.6; EPF Scheme para 29(1) |
| Employer contribution, establishments notified under the first proviso to section 6 | 12% | The rate is 12% in place of 10% for any establishment or class of establishments specified by the Central Government in the Official Gazette. | EPF Act s.6, first proviso; EPF Scheme para 29(1), proviso |
| Employee contribution | Equal to employer | Equal to the contribution payable by the employer in respect of that employee. The employee may contribute more than 10% or 12% if he so desires, and the employer is not bound to pay anything above his own contribution. | EPF Act s.6; EPF Scheme para 29(2) |
| Part of the employer contribution remitted to the Employees Pension Fund | 8.33% | Of the pay of the employee, out of the contribution payable by the employer under section 6. Section 6A(2)(a) of the Act caps this at eight and one-third per cent. | EPS 1995 para 3(1); EPF Act s.6A(2)(a) |
| Central Government contribution to the Employees Pension Fund | 1.16% | Of the pay of the members of the Pension Scheme. | EPS 1995 para 3(2) |
| Employer contribution to pension where the member has exercised a valid joint option under para 11 | 9.49% | Raised by 1.16% from 8.33%. The increase applies to basic wages, dearness allowance and retaining allowance to the extent they exceed ₹15,000 a month. | S.O. 2061(E) dated 03.05.2023, with effect from 1 September 2014, as printed under EPS 1995 para 11(4) |
| Employer contribution to the Deposit-linked Insurance Fund (EDLI) | 0.5% | Of basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance, with effect from 16 November 1995. The employee pays nothing. Section 6C(2) of the Act sets the upper limit at 1%. | EPFO rate sheet (Present Rates of Contribution); EPFO EDLI Manual paras 1.6.1 and 2.2.1.1; EPF Act s.6C(2) |
| Establishments that EPFO lists on the 10% rate | 10% | An establishment in which less than 20 employees are employed; a sick industrial company declared as such by the Board for Industrial and Financial Reconstruction; an establishment whose accumulated losses at the end of any financial year equal or exceed its entire net worth; and establishments in the jute, beedi, brick, coir and guar gum industries. The sheet shows the employee rate as 12% / 10%. | EPFO rate sheet (Present Rates of Contribution) |
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Each contribution is calculated to the nearest rupee: 50 paise or more counts as the next higher rupee and less than 50 paise is ignored (EPF Scheme para 29(4), EPS para 3(3), EDLI para 7(2)).
EPF Scheme, EPS 1995 and EDLI Scheme
Wage Ceiling of ₹15,000
| Where it applies | Limit | What the text says | Provision |
|---|---|---|---|
| EPF contribution | ₹15,000 | Where the monthly pay of a member exceeds ₹15,000, the contribution payable by him and by the employer is limited to the amounts payable on a monthly pay of ₹15,000, including dearness allowance, retaining allowance (if any) and cash value of food concession. | EPF Scheme para 26A(2), proviso |
| Excluded employee | ₹15,000 | An employee whose pay, at the time he is otherwise entitled to become a member of the Fund, exceeds ₹15,000 a month is an excluded employee. | EPF Scheme para 2(f)(ii) |
| Contribution on pay above the ceiling | On joint request | An officer not below the rank of Assistant Provident Fund Commissioner may, on the joint written request of the employee and the employer, enrol the employee or allow him to contribute on more than ₹15,000 of pay, if the employer undertakes in writing to pay the administrative charges. | EPF Scheme para 26(6) |
| Pension fund contribution | ₹15,000 | Where the pay of the member exceeds ₹15,000 a month, the contribution of the employer and of the Central Government is limited to the amount payable on pay of ₹15,000. | EPS 1995 para 3(2), proviso |
| Pension scheme membership | ₹15,000 | The Scheme applies to an employee who becomes a member of the provident fund on or after 16 November 1995 and whose pay on that date is less than or equal to ₹15,000. | EPS 1995 para 6(a) |
| Maximum pensionable salary | ₹15,000 | Per month. For pensionable service up to 1 September 2014 the maximum was ₹6,500 a month. | EPS 1995 para 11(1) and 11(3) |
| EDLI contribution | ₹15,000 | Where the monthly pay of an employee exceeds ₹15,000, the contribution of the employer and the Central Government is limited to the amounts payable on a monthly pay of ₹15,000. | EDLI Scheme para 7(1), proviso |
Fixed by notification
Administrative Charges and Inspection Charges
The Schemes say that administrative charges are payable and leave the percentage to the Central Government (EPF Scheme para 30 Explanation, paras 38(1) and 39; EPF Act section 6C(4)(a); EDLI Scheme para 8(1)). The figures below are the ones fixed by notification and shown by EPFO as the present rates. All are paid by the employer.
| Charge | Rate | Detail | Source |
|---|---|---|---|
| EPF administrative charges | 0.50% | Of the pay referred to in para 30 and para 38(1) of the EPF Scheme, with effect from 1 June 2018. The rate was 0.65% from 1 April 2017 to 31 May 2018 and 0.85% from 1 January 2015 to 31 March 2017. | S.O. 2011(E) dated 21 May 2018 (superseding S.O. 827(E) dated 15 March 2017); EPFO rate sheet |
| EPF administrative charges, minimum for an establishment | ₹500 a month | Per establishment. The monthly amount is rounded to the nearest rupee. | S.O. 2011(E) dated 21 May 2018; EPFO rate sheet |
| EPF administrative charges, minimum for a non-functional establishment with no contributory member | ₹75 a month | Applies where the establishment has no contributory member in the month. | S.O. 2011(E) dated 21 May 2018; EPFO rate sheet |
| EDLI administrative charges | Nil | No sum is payable by the employer towards the administration of the EDLI Scheme with effect from 1 April 2017. The earlier rate was 0.01%. | S.O. 828(E) dated 15 March 2017, as stated in the EPFO EDLI Manual paras 2.3.1.1 and 3.1.5; EPFO rate sheet |
| EPF inspection charges, establishment exempted under the EPF Scheme | 0.18% | On total pay on which contributions are payable, from 1 August 1998, in place of administrative charges. Minimum ₹5. | EPFO rate sheet |
| EDLI inspection charges, establishment exempted under the EDLI Scheme | 0.005% | In place of administrative charges. Minimum ₹1. | EPFO rate sheet |
Where contribution is paid on pay above ₹15,000 on a joint request under para 26(6), the employer pays administrative charges on the higher wages. EDLI contribution is paid only up to the ₹15,000 ceiling even if provident fund is paid on higher wages (EPFO rate sheet).
Act and Schemes
Payment, Interest and Coverage
| Point | Figure | What the text says | Provision |
|---|---|---|---|
| Time for payment of EPF contributions and administrative charge | 15 days | Within fifteen days of the close of every month. | EPF Scheme para 38(1) |
| Time for remitting the pension fund contribution | 15 days | Within 15 days of the close of every month. | EPS 1995 para 3(1) |
| Time for remitting the EDLI contribution | 15 days | Within fifteen days of the close of every month. | EDLI Scheme para 8(1) |
| Monthly abstract to the Commissioner | 25 days | Within twenty-five days of the close of the month. A Nil return is sent if no recoveries were made. | EPF Scheme para 38(2) |
| Interest on any amount due from the employer | 12% per annum | Simple interest from the date the amount became due till actual payment, or a higher rate specified in the Scheme, not above the lending rate of any scheduled bank. | EPF Act s.7Q |
| Establishments covered | 20 or more persons | Factories in an industry specified in Schedule I and other notified establishments, employing twenty or more persons. Once covered, the Act continues to apply even if the number falls below twenty. | EPF Act s.1(3) and s.1(5) |
EDLI Scheme para 22(3)
EDLI Assurance Benefit Limits
For a member who dies after twelve months of continuous employment, the benefit is the higher of the amount under para 22(1) and the amount worked out below.
| Item | Figure | Provision |
|---|---|---|
| Multiple applied to average monthly wages of the last twelve months (wages taken up to ₹15,000) | 35 times | EDLI Scheme para 22(3)(i) |
| Added: 50% of the average balance in the provident fund account in the preceding twelve months, subject to a ceiling of | ₹1,75,000 | EDLI Scheme para 22(3)(i) |
| Minimum assurance benefit | ₹2,50,000 | EDLI Scheme para 22(3)(i), first proviso |
| Maximum assurance benefit | ₹7,00,000 | EDLI Scheme para 22(3)(i), second proviso |
Practical
How to Use This Chart
- Check first whether the establishment is on the 10% or the 12% rate: 12% applies only where the establishment or its class is notified under the first proviso to section 6.
- Apply the rate to basic wages, dearness allowance and retaining allowance, limited to ₹15,000 of monthly pay unless a joint request under para 26(6) has been allowed.
- Split the employer share: 8.33% of pay goes to the pension fund and the balance stays in the provident fund.
- Add EPF administrative charges at 0.50% of pay, with a minimum of ₹500 a month for the establishment (₹75 where there is no contributory member), and the EDLI contribution at 0.5% of pay up to ₹15,000. No EDLI administrative charge is payable.
Not shown on this page
- The notification under section 6C that fixes the EDLI contribution at 0.5% and the Gazette copy of S.O. 828(E) dated 15 March 2017 are not on file. Both figures are taken from the EPFO rate sheet and the EPFO EDLI Manual. S.O. 2011(E) was read from the copy enclosed with the EPFO circular of 28 May 2018.
- The EPFO rate sheet (Present Rates of Contribution) is the copy of the epfindia.gov.in file archived on 13 May 2026. A change of rate notified after that is not included.
- The notifications under the first proviso to section 6 that put establishments on the 12% rate are not on file. The list of establishments on 10% is as printed in the EPFO rate sheet.
- Damages for late payment (section 14B) are not shown. The saved copies are not uniform: EPF Scheme para 32A prints a slab table, while EPS para 5 (marked as inserted by G.S.R. 327(E) dated 14.06.2024) and EDLI para 8-A print one per cent of the arrear per month. The figure is left out until the amending notification for the EPF Scheme is on file.
- The rate of interest credited to members, inspection charges of exempted establishments and the rules for international workers are not covered.
- The texts read are the EPFO copies: Act (uploaded October 2025), EPF Scheme (uploaded July 2025), EPS 1995 (carries insertions up to G.S.R. 327(E) of 14.06.2024, printed 23-12-2024) and EDLI Scheme (uploaded August 2025). Amendments made after these copies are not included.
Official documents behind this page
- Employees Provident Funds and Miscellaneous Provisions Act, 1952 (EPFO copy uploaded October 2025)Section 1(3) and 1(5) (twenty or more persons), section 6 (10% and 12%), section 6A(2)(a) (pension fund share not exceeding 8 1/3%), section 6C(2) and 6C(4)(a) (EDLI limits), section 7Q (interest at 12% per annum).
- Employees Provident Funds Scheme, 1952 (EPFO consolidated copy uploaded July 2025)Para 2(f)(ii) (excluded employee), para 26(6) and 26A(2) proviso (₹15,000), para 29 (rates and rounding), para 30 Explanation, para 38 and para 39 (payment within fifteen days, monthly abstract, administrative charges).
- Employees Pension Scheme, 1995 (EPFO updated copy, insertions up to G.S.R. 327(E) dated 14.06.2024)Para 3 (8.33%, 1.16%, ₹15,000 limit, rounding), para 6(a) (membership), para 11 (pensionable salary and the note of S.O. 2061(E) dated 03.05.2023 on 9.49%).
- Employees Deposit-Linked Insurance Scheme, 1976 (EPFO copy uploaded August 2025)Para 7 (contribution base and ₹15,000 limit), para 8(1) (payment within fifteen days with administrative charges), para 22(3) (assurance benefit limits).
- Ministry of Labour and Employment notification S.O. 2011(E) dated 21 May 2018 (F. No. S-35012/01/2014-SS-II), as enclosed with EPFO Head Office circular No. WSU/44(2)97/Administrative Charges/4570 dated 28.05.2018EPF administrative charges at 0.50 per cent of the pay with effect from 1 June 2018, minimum ₹75 a month for a non-functional establishment having no contributory member and ₹500 a month per establishment for others; supersedes S.O. 827(E) dated 15 March 2017.
- EPFO, Present Rates of Contribution (rate sheet published on epfindia.gov.in, archived copy of 13 May 2026)EPF administrative charges 0.50% with effect from 01-06-2018; EDLI contribution 0.5%; EDLI administrative charges nil with effect from 01-04-2017; minimum administrative charges of ₹500 and ₹75; inspection charges 0.18% and 0.005%; establishments on the 10% rate; history of administrative charge rates.
- EPFO Manual of Accounting Procedure on the Employees Deposit Linked Insurance Scheme, 1976 (EDLI Manual, EPFO upload of November 2025)Para 1.6.1 and 2.2.1.1 (contribution 0.5% by the employer with effect from 16.11.1995), para 2.3.1.1 and 3.1.5 (no administrative charges from 01.04.2017 under S.O. 828(E) dated 15.03.2017).
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.