Free calculator · FY 2026-27

PF calculator

Work out one month's provident fund for an employee: what is deducted from pay, what the employer adds, how much of that goes to the pension scheme, and the employer's EDLI and admin charges.

Into the employee's EPF account this month

₹2,350

On a PF wage of ₹15,000

Employee's share (12%) — deducted from pay	₹1,800
Employer's share (12%)	₹1,800
to pension (EPS, 8.33% up to ₹15,000)	₹1,250
to EPF	₹550
EDLI (0.5% up to ₹15,000)	₹75
EPF admin charges (0.5%)	₹75
Employer's total cost	₹1,950
Yearly into EPF (×12)	₹28,200

EDLI and admin charges are paid by the employer and never deducted from the employee. Admin charges are at least ₹500 a month per establishment.

For guidance, not advice. Figures follow the rules as published for FY 2026-27 (checked 10 October 2026); check unusual cases with your accountant.

How it is worked out

Provident fund is a saving both sides pay into every month. The employee's 12% of basic + DA is deducted from pay. The employer adds its own 12%, but not all of that reaches the employee's EPF account: 8.33% of wages up to ₹15,000 goes to the Employees' Pension Scheme (EPS), and only the rest is credited to EPF.

On top of the 24%, the employer pays EDLI — the life cover every member has — and administration charges. These are the employer's cost and are never deducted from the employee.

The rules used

Employee: 12% of basic + DA (+ retaining allowance). Employer: 12%.
Statutory wage ceiling: ₹15,000 a month. Contributions above it are optional for both sides.
EPS: 8.33% of wages up to ₹15,000 — at most ₹1,250 a month — out of the employer's 12%. A member who joined on or after 1 September 2014 with wages above ₹15,000 is not in EPS; the full 12% goes to EPF.
EDLI: 0.5% of wages up to ₹15,000 (at most ₹75), paid by the employer. EDLI admin charges: nil.
EPF admin charges: 0.5% of EPF wages, with a minimum of ₹500 a month per establishment.

Assumptions. One employee, one month. The higher-pension option on wages above ₹15,000 (EPS on actual wages, after the 2022 Supreme Court judgment) is not modelled.

A worked example

Ravi's basic pay is ₹22,000 a month and his employer contributes on the statutory ceiling of ₹15,000.

PF wage used	₹15,000
Ravi's share (12%)	₹1,800
Employer's share (12%)	₹1,800
of which to the pension scheme, EPS (8.33% of ₹15,000)	₹1,250
of which to his EPF account (the rest)	₹550
EDLI insurance (0.5% of ₹15,000), paid by the employer	₹75
EPF admin charges (0.5%), paid by the employer	₹75
Into Ravi's EPF account this month	₹2,350
Employer's total cost	₹1,950

Questions people ask

Is PF calculated on basic or gross salary?

On basic pay plus dearness allowance (and retaining allowance, if any). Under the Code on Wages in force since 21 November 2025, if excluded allowances such as HRA exceed half of total pay, the excess counts as wages — so a very low basic can no longer shrink PF the way it once did.

Is PF mandatory above ₹15,000 salary?

For an establishment covered by EPF, every employee who was a member continues. A new joiner whose PF wage is above ₹15,000 when joining can be excluded, if the employer allows it. Contributions above the ₹15,000 ceiling are voluntary.

Why does only 3.67% of the employer's share go to my EPF account?

Because 8.33% of wages up to ₹15,000 (at most ₹1,250) goes to the pension scheme. On a ₹15,000 wage that leaves 3.67% for EPF; on a higher wage with contributions on the full basic, more than 3.67% reaches EPF.

Who pays EDLI and admin charges?

The employer, in addition to its 12%. They are never deducted from the employee's pay.

When must PF be paid?

By the 15th of the following month, through the electronic challan-cum-return (ECR) on the EPFO employer portal.

Sources · rules checked on 10 October 2026

CoreStack People · HR & payroll

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