PF CALCULATOR
Every rupee of provident fund, split correctly.
The employer's 12% is not one number. It divides between the pension scheme and the provident fund, and the ceiling applies differently to each.
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Most employers restrict provident fund to the ceiling wage. Some contribute on full basic.
Calculated on FY 2025-26 statutory rates. Indicative only — confirm against current notifications before filing.
Total monthly PF contribution
₹3,600
Employee share
₹1,800
Employer share
₹1,800
Annual contribution
₹43,200
Basic wage exceeds the statutory ceiling, so contributions are computed on the ceiling.
How the monthly provident fund contribution splits
Full breakdown
Step-by-step calculation
HOW IT WORKS
The formula used
Provident fund is computed on basic wages, subject to a statutory monthly ceiling.
min(basic + DA, ₹15,000) where the ceiling appliesPF wage × 12%PF wage × 8.33%, capped at the ceiling wagePF wage × 12% − pension sharePF wage × 0.5% eachUNDERSTANDING IT
About the epf calculator
Provident fund is the largest statutory deduction on most Indian payslips, and the least understood. The employee sees 12% of basic leave their salary. What is less visible is that the employer contributes an equal 12%, and that this employer share is split between two different funds with different rules.
Of the employer's 12%, 8.33% goes to the Employees' Pension Scheme and 3.67% to the provident fund account. The pension portion is always calculated on the ceiling wage even where an employer contributes on full basic, which is why the split is not simply proportional.
On top of the 12% each, the employer pays administration charges and a deposit-linked insurance premium. These are employer costs that never appear on the employee's payslip but are real payroll expenditure.
Worked example
Take a monthly basic of ₹25,000 with the ceiling applied.
PF wage is capped at ₹15,000. Employee contribution is ₹1,800. Employer contribution is also ₹1,800, of which ₹1,250 goes to the pension scheme and ₹550 to provident fund. Administration charges and insurance add ₹75 each, making the employer's true cost ₹1,950.
WHY IT HELPS
What this calculator is good for
See the pension split
Understand how much of the employer share funds pension rather than your PF balance.
Model the ceiling decision
Compare contributing on the ceiling wage against contributing on full basic.
Know the true employer cost
Administration and insurance charges are real costs that most calculators omit.
WATCH OUT
Common mistakes
These are the errors that most often produce a wrong number.
Calculating provident fund on gross salary rather than on basic wages.
Assuming the employer's full 12% goes into the provident fund balance — most of it funds pension.
Forgetting administration charges and EDLI when budgeting employer cost.
Applying the ceiling to the pension share incorrectly when contributing on full basic.
HR TIPS
Practical guidance
Decide the ceiling policy deliberately
Contributing on full basic increases retirement savings and employer cost together.
Watch voluntary contributions
Voluntary provident fund is treated separately from the statutory 12%.
Reconcile before filing
The electronic return should reconcile to what payroll actually deducted, line by line.
QUESTIONS
EPF Calculator — frequently asked
Both employee and employer contribute 12% of basic wages. The statutory monthly wage ceiling for mandatory contribution is ₹15,000, though employers may contribute on higher wages voluntarily.
8.33% goes to the Employees' Pension Scheme, calculated on the ceiling wage, and the remaining 3.67% goes to the provident fund account.
Yes, through voluntary provident fund. The employer is not obliged to match the additional amount, and it is accounted separately from the statutory contribution.
No. It is calculated on basic wages plus dearness allowance, not on gross salary, which is why two employees with the same gross can have different contributions.
Results are indicative and computed on FY 2025-26statutory rates using conventional salary-structure assumptions. Your actual figures depend on your employer’s structure, your state and your declarations. Confirm against current notifications before relying on these numbers for filing.
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