PF Calculator
Work out your monthly EPF contribution and what actually lands in your PF account. Employee EPF is 12% of basic + DA; the employer's matching 12% splits 8.33% to the pension scheme and the rest to EPF, so less reaches your balance than it looks.
Free · No sign-up · Nothing leaves your browser · Figures reviewed 22 September 2026
Your details
Not gross salary. PF is calculated on basic, dearness allowance and retaining allowance.
Most employers restrict to the ceiling. Above it, contributing is voluntary for you and matching it is optional for your employer.
10% applies to establishments with fewer than 20 employees, sick industrial companies, and the jute, beedi, brick, coir and guar gum industries.
Extra contribution on top of the statutory 12%. Your employer has no obligation to match it.
Declared each year by the EPFO. Change it if the rate for your year has been revised.
Years to project the balance over. Set to 0 to skip the projection.
Goes into your PF account each month
₹2,351
Your ₹1,800 plus your employer's ₹551. The employer's ₹1,250 pension share is counted separately below.
- You (EPF + VPF) · 50%
- Employer (EPF) · 15%
- Employer (EPS) · 35%
Every month
- Your EPF12% of ₹15,000
- ₹1,800
- Employer EPF (A/c 1)
- ₹551
- Employer EPS (A/c 10)8.3% of ₹15,000 — pension, not your PF balance
- ₹1,250
- EDLI (A/c 21)Employer only — the insurance cover
- ₹75
- Admin charges (A/c 2)Employer only
- ₹75
- Into your PF balance
- ₹2,351
- Employer's total outgo
- ₹1,950
A year
- Your contribution
- ₹21,600
- Employer's contribution
- ₹23,400
- Added to your balance
- ₹28,206
Balance after 10 years
- Projected PF balance
- ₹5,26,343
- Of which interest
- ₹2,44,283
Assumes 8.3% interest and a 5% annual increase in your basic. EPF interest is declared each year, so treat this as a projection, not a promise.
Contributions are on the statutory ceiling of ₹15,000 a month. Above that, contributing is voluntary for you and matching it is optional for your employer.
EPS is always calculated on the ₹15,000 ceiling, even when EPF is not.
Admin charges have a floor of ₹500 a month per establishment, so a very small employer pays more than 0.5% in effect.
EPF + VPF is 7.2% of your basic + DA. Total deductions from wages are capped at 50%.
This is an estimate for planning, not tax or legal advice. Statutory rates and thresholds are date-effective and change by notification — confirm against the current one before you run payroll or file.
Both you and your employer put 12% of basic + DA into provident fund each month. The part people get wrong is what happens to the employer's half: 8.33% of it is diverted to the Employees' Pension Scheme, which is a pension entitlement rather than a balance you can see and withdraw. Only the remainder joins your PF account.
This calculator shows both — the money going into your balance, and the money going into the pension scheme — plus EDLI and administration charges, which the employer pays on top and which never appear on your payslip at all.
How EPF is calculated
The statutory base is basic + dearness allowance + retaining allowance, capped at ₹15,000 a month. On the capped basis, everyone contributing at the standard rate pays ₹1,800 a month whatever they earn.
The employer's 12% is not a second ₹1,800 into your balance. ₹1,250 — 8.33% of the ₹15,000 ceiling — goes to the Employees' Pension Scheme, and only ₹550 joins your EPF account. On top of that the employer pays 0.50% for EDLI, the insurance cover, and 0.50% in administration charges, with a floor of ₹500 a month for the whole establishment.
EPS is always calculated on the ₹15,000 ceiling, even where an employer contributes EPF on full wages. That asymmetry is why the pension share stops growing once basic passes the ceiling.
The ₹15,000 ceiling, and the ₹25,000 that is not law
The wage ceiling has been ₹15,000 a month since 1 September 2014 and was retained when the EPF Scheme was remade in 2026.
In January 2026 the Supreme Court directed the Centre and the EPFO to decide on a revision, and in August 2026 there were reports that a ₹25,000 proposal had departmental clearance. Departmental clearance is not law: there has been no Cabinet approval and no gazette notification. Several vendor pages assert the ceiling has already risen. It has not. Use ₹15,000 until a notification says otherwise.
Contributing above the ceiling
Under the current scheme, contribution above the ceiling is voluntary rather than automatic. You may opt to contribute above it at the statutory rate or higher; your employer may match that voluntary part but is not obliged to unless a contract or policy says so; and either side can now reduce or stop its voluntary part unilaterally, which previously needed a joint request and the provident fund commissioner's permission.
VPF is the employee-only version of the same thing, and it is bounded: total deductions from wages cannot exceed 50% of wages under section 18(2) of the Code on Wages. A VPF rate that breaches that has to come down.
Frequently asked questions
- How much PF is deducted from a ₹25,000 salary?
- If ₹25,000 is your basic + DA and your employer restricts contributions to the statutory ceiling, ₹1,800 a month is deducted — 12% of ₹15,000. If your employer contributes on full wages instead, it is ₹3,000. If ₹25,000 is your gross salary, the deduction is 12% of whatever the basic component of it is, which is usually much lower.
- Does the employer's PF contribution go entirely into my PF account?
- No. Of the employer's 12%, 8.33% of wages up to ₹15,000 — a maximum of ₹1,250 a month — goes to the Employees' Pension Scheme, and only the remainder joins your EPF balance. At the ceiling that means ₹550 of the employer's ₹1,800 reaches your account.
- Is the PF wage ceiling now ₹25,000?
- No. The ceiling is ₹15,000 a month and has been since September 2014. A proposal to raise it to ₹25,000 reportedly cleared the Department of Expenditure in August 2026, but there is no Cabinet approval and no gazette notification, so it is not in force.
- What happens to my PF if my salary crosses ₹15,000?
- Nothing — you stay a member, with contributions capped at the ceiling. The asymmetry is at the start: someone whose wages already exceed ₹15,000 when they first become eligible is an excluded employee and PF is not mandatory for them. Someone who is already a member and later crosses the ceiling remains one.
- Can I contribute more than 12% to PF?
- Yes, through voluntary provident fund. Your employer is not obliged to match it, and the total of all deductions from your wages cannot exceed 50% under the Code on Wages, which is the practical ceiling on how much VPF you can run.
About this tool
Built by the ViniOffice team. Figures and rules last reviewed 22 September 2026 against the statutory reference this team maintains. Indian statutory rates are date-effective and change by notification — confirm against the current one before running payroll or filing. This is an estimate for planning, not tax or legal advice. Statutory rates and thresholds are date-effective and change by notification — confirm against the current one before you run payroll or file.
Next, you might need
- Calculator
ESI Calculator
Calculate employee and employer ESI contributions at 0.75% and 3.25% of gross wages. The ₹21,000 ceiling decides whether you are covered — it does not cap the contribution, which is due on total wages with no upper limit.
Open - Calculator
In-Hand Salary Calculator
Turn an annual CTC into a monthly take-home figure — basic, HRA and special allowance on one side, provident fund, professional tax, ESI and income tax on the other, with the gap between CTC and gross shown explicitly.
Open - Calculator
Gratuity Calculator
Calculate gratuity as 15/26 of last drawn monthly wages for every completed year of service, capped at ₹20 lakh. Part of a year over six months rounds up; six months or fewer is dropped.
Open - Calculator
EPF Late Payment Penalty Calculator
Estimate what a late provident fund remittance costs: interest under section 7Q at 12% a year plus damages under section 14B, graded from 0.25% to 1% a month by how long the delay ran. Both apply; neither replaces the other.
Open
Set up your digital office
Join the early-access list for ViniOffice and be among the first teams in at launch.