Employees' Provident Fund & Miscellaneous Provisions Act, 1952

EPF Calculator

Employee and employer PF contributions, EPS, EDLI and admin charges, on the ₹25,000 statutory wage ceiling (₹15,000 until 16 September 2026), with the September 2026 split, pro-rated for days worked.

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Included only if Basic + DA is below the ceiling, to fill the gap up to it.
Sets the ceiling: ₹15,000 up to August 2026, ₹25,000 from October 2026. September 2026 is split — 1–16 Sep at ₹15,000, 17–30 Sep at ₹25,000 (S.O. 5109(E); EPFO FAQ Q7).

Result

Fill in the details and calculate to see the breakdown here.
₹0
Net Salary (after Employee PF)
PF Wage Ceiling Base₹0
Earned Wage (pro-rated for days worked)₹0
Employee PF (12%)₹0
Employer PF (3.67%)₹0
EPS (8.33%)₹0
EDLI (0.5%)₹0
Admin Charges (0.5%)₹0
Total Employer Contribution₹0
Total PF (Employee + Employer + EPS + EDLI + Admin)₹0
Basis: The statutory PF wage ceiling is ₹25,000/month from 17 September 2026 (S.O. 5109(E) dated 17-09-2026, Code on Social Security, 2020), and ₹15,000 before it. For September 2026 the wage is split by period: 1–16 Sep capped at ₹15,000 and 17–30 Sep at ₹25,000, so Basic + DA of ₹20,000 gives ₹17,333 and anything from ₹25,000 up gives ₹19,667 (EPFO FAQ Q7). If Basic + DA alone is at or above the ceiling, the PF wage base is capped at it. If Basic + DA is below the ceiling, Other Allowance (excluding HRA) is added only up to the ceiling — consistent with the 2019 Supreme Court ruling that allowances paid universally and ordinarily to all employees form part of PF wages. The capped base is then pro-rated for days actually worked in the month. Employee contributes 12%; employer contributes 3.67% (PF) + 8.33% (EPS, capped at the wage ceiling) + 0.5% (EDLI) + 0.5% (administrative charges).

Frequently Asked Questions

What is the EPF wage ceiling from September 2026?
₹25,000 a month from 17 September 2026, under S.O. 5109(E) dated 17-09-2026 issued under the Code on Social Security, 2020. Before that it was ₹15,000, the limit set in September 2014. It applies to EPF, EPS and EDLI wages; the contribution rates do not change.

How is PF calculated for September 2026?
September 2026 is a split month. The ₹15,000 ceiling applies for 1–16 September and the ₹25,000 ceiling for 17–30 September, so for a full month the combined capping base is ₹19,667 (₹8,000 + ₹11,667). Set Wage Month to September 2026 in the calculator above to apply the split.

How much does take-home pay fall under the ₹25,000 ceiling?
Only where PF was being capped at ₹15,000. For an employee whose Basic + DA is ₹25,000 or more and whose employer applies the ceiling, the employee's 12% rises from ₹1,800 to ₹3,000, so take-home falls by up to ₹1,200 a month, and the employer's contribution rises by the same amount. Where PF was already paid on full Basic, nothing changes.

Does the ₹25,000 ceiling change ESI, bonus or gratuity?
No. The ESI coverage limit stays at ₹21,000 gross a month, and the bonus, gratuity, Professional Tax and Labour Welfare Fund limits are unaffected. Only EPF, EPS and EDLI wages use the new ceiling.