EPF Contribution Calculator
See your employee EPF, employer EPF & EPS split, admin & EDLI charges and annual PF accumulation — live as you type.
Contribution breakdown
| Component | Rate / base | Monthly | Annual |
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Disclaimer: Indicative estimate per current EPFO contribution rules. Actual figures may vary with wage ceilings, VPF, LWF and employer-specific structures. Interest declared by EPFO annually.
How the employer's 12% splits into EPF and EPS
You contribute a flat 12% of Basic+DA and it all goes into your EPF account. Your employer also contributes 12% — but this is split: 8.33% is diverted to the EPS pension fund, calculated on a wage capped at ₹15,000/month, and the balance goes to your EPF. So on a high salary, the employer's EPF share is larger than 3.67% because the EPS portion is frozen at ₹1,250/month.
Where every contribution goes
Two 12% contributions flow into three buckets — your EPF (earns interest), the EPS pension fund (no interest, capped), and statutory employer-only charges (admin & EDLI insurance).
| To EPF account | 12.00% |
| To EPS (pension) | Nil |
| Earns interest | Yes (~8.25%) |
| To EPS (8.33%, capped ₹15k) | up to ₹1,250 |
| To EPF (balance) | 3.67%+ |
| Admin charges (extra) | 0.50% |
| EDLI insurance (extra, capped ₹15k) | 0.50% |
Key terms explained
EPF interest
The EPF balance earns an interest rate declared by EPFO each year — currently around 8.25% p.a., compounded annually. The EPS (pension) portion does not earn interest; it funds a monthly pension after retirement.
Section 80C benefit
Your own EPF contribution qualifies for a deduction under Section 80C (up to ₹1.5 lakh) in the old tax regime. Interest and maturity are tax-free if you complete 5 years of continuous service.
Admin charges & EDLI
Over and above 12%, the employer pays 0.50% admin charges and 0.50% EDLI (a free life-insurance cover on the EPF wage, capped at ₹15,000). These are employer costs, not deducted from your salary.
₹15,000 wage ceiling
EPS and EDLI are statutorily computed on Basic+DA capped at ₹15,000/month. Above that wage, EPS stays fixed at ₹1,250 and the extra employer money flows into your EPF instead.
- Enter your monthly basic salary and DA (DA is usually 0 for private jobs).
- Select your age band, since employees 58 or above have no EPS split.
- Pick the employer PF rate of 12 percent standard or 10 percent for small or sick units.
- Calculate to see employee EPF, employer EPF, EPS, admin and EDLI charges, and annual accumulation.
How is the employer contribution split?
Of the employer 12 percent, 8.33 percent of Basic+DA (capped at ₹15,000 wage) goes to the EPS pension fund and the balance goes to the EPF account.
What is the EPF contribution rate for employees and employers?
Both employee and employer contribute 12% of the employee's basic salary plus dearness allowance to EPF. The employer's 12% is split: 8.33% goes to EPS (Employee Pension Scheme) capped at Rs 15,000 basic, and 3.67% goes to the EPF account.
What interest does EPF earn?
EPF earns around 8.25 percent per year for FY 2024-25, compounded annually and credited by EPFO. EPS pension contribution does not earn interest.
What is the current EPF interest rate?
The EPFO declared an interest rate of 8.25% per annum for FY 2023-24. The rate for FY 2024-25 has been proposed at 8.25% as well, subject to Ministry of Finance approval. Interest is credited to the EPF account at the end of each financial year.
Is EPF contribution tax deductible?
Yes, the employee EPF contribution qualifies for deduction under Section 80C up to ₹1.5 lakh, but only under the Old Tax Regime.
Is EPF withdrawal taxable?
EPF withdrawal is tax-free if the employee has completed 5 years of continuous service. Withdrawal before 5 years is taxable as salary income. TDS at 10% (without PAN: 34.608%) is deducted if the withdrawal amount exceeds Rs 50,000 before 5 years.
Does this include Voluntary PF (VPF)?
No. This calculator covers only the statutory 12 percent employee share and the employer split. Any extra VPF you contribute is not included.
Can EPF contributions be voluntarily increased?
Yes. An employee can voluntarily contribute more than 12% through the Voluntary Provident Fund (VPF). VPF contributions earn the same interest rate as EPF and are eligible for Section 80C deduction. However, VPF contributions are not matched by the employer.
When can an employee withdraw EPF partially?
Partial EPF withdrawal is allowed for specific purposes including medical treatment (up to 6 months' basic salary), housing loan repayment (up to 90% after 5 years), marriage (50% after 7 years), and education (50% after 7 years). Different conditions and limits apply to each purpose.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.