PF Calculation for Employers: EPF, EPS, EDLI and Admin
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On each employee's PF wage (basic + DA + retaining allowance, up to ₹25,000): deduct 12% from the employee; pay 12% yourself, of which 8.33% goes to EPS (max ₹2,083) and the rest to EPF; plus 0.5% EDLI and 0.5% admin charges (minimum ₹500 a month per establishment).
Rates
| Head | Paid by | Rate | Account |
|---|---|---|---|
| Employee share | Employee (deducted) | 12% | A/c 1 |
| EPS | Employer | 8.33% (max ₹2,083) | A/c 10 |
| Employer EPF | Employer | 12% minus EPS | A/c 1 |
| EDLI | Employer | 0.5% | A/c 21 |
| Admin charges | Employer | 0.5%, min ₹500 (₹75 if no contributing member) | A/c 2 |
Calculator
Monthly PF for one employee
Special cases
- Unpaid leave (NCP days): PF is worked out on the wages actually paid for the month; report non-contributing days in the ECR.
- Mid-month joiners and leavers: calculate on the wages for the days worked.
- Above ₹25,000: normally restrict to ₹25,000, unless the employee contributes on higher wages under an existing arrangement.
- September 2026: split at 16/17 September in one ECR. See the ceiling checklist.
Sources
- EPFO: Wage ceiling FAQs (rates, account heads, admin minimums, examples).
- EPFO: contribution rates.