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PF calculator: employee and employer share

Enter monthly PF wages to see the employee share, the employer share and how it splits between EPF, EPS and EDLI, on the ₹25,000 ceiling in force from 17 September 2026.

Monthly PF wages (₹)

Wage month

Contribute on

Employee

Member is in EPS (pension)

PF wages for the month	—
Employee share (12%)	—
Employer: EPS (8.33%, capped)	—
Employer: EPF share	—
Employer: EDLI (0.5%, capped)	—
Total employer cost (excl. admin charges)	—

An estimate for checking payroll, rounded to the rupee. Members above 58 are not in EPS, so untick the EPS box for them. Administrative charges of 0.5% of EPF wages are paid on top at challan level, subject to a monthly minimum.

Doing this every month for your whole team?

AiroHR works this out for every employee from their attendance, then gives you payslips, bank files and the PF ECR file. See it on your own payroll, or get the month's dates by email.

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How PF is calculated

Employee: 12% of PF wages.
Employer: 12% of PF wages. Of this, 8.33% goes to the pension scheme (EPS), on wages up to ₹25,000, so at most ₹2,083 a month. The rest goes to the employee's EPF account.
EDLI: 0.5% of wages up to ₹25,000, paid by the employer on top, so at most ₹125.

PF wages are not gross salary or CTC. They are wages as defined in the Code on Social Security, 2020, including the 50% add-back. See the Labour Codes checklist for how that works.

Why September 2026 is different

The ceiling changed on 17 September 2026, so September is worked out in two parts: 16/30 of the month against ₹15,000 and 14/30 against ₹25,000. Someone newly covered counts from 17 September only. Both parts go in one ECR.

PF calculator questions

What is the PF wage ceiling now?

₹25,000 a month from 17 September 2026. It was ₹15,000 before that.

How much PF does an employer pay on ₹25,000?

On PF wages of ₹25,000 the employer pays ₹2,083 to EPS, ₹917 to EPF and ₹125 to EDLI, a total of ₹3,125 before administrative charges. The employee pays ₹3,000.

Is PF calculated on gross salary?

No. It is calculated on wages as defined in the Code on Social Security, 2020, which usually means basic pay, dearness allowance and retaining allowance, plus any add-back under the 50% rule.

Stop working out PF by hand

AiroHR calculates PF for every employee and prepares the ECR file. You upload it on the EPFO portal.

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