PF calculator.
Work out the provident fund contribution on a salary — the employee’s 12%, the employer’s 12% and how that splits between EPF and the pension scheme, plus EDLI and admin charges. Rates come from EPFO’s published contribution schedule. Everything runs in your browser.
Monthly wages
PF wages used: ₹15,000
Added to the PF account each month
₹3,600
Employee ₹1,800 + employer ₹550 + pension ₹1,250
| Employee PF (A/c 1)12% of PF wages — deducted from salary | ₹1,800 |
| Employer EPF (A/c 1)Employer's 12% less the EPS carve-out | ₹550 |
| Employer EPS (A/c 10)8.33%, always capped at the ceiling | ₹1,250 |
| EDLI (A/c 21)0.5% insurance, employer pays | ₹75 |
| PF admin (A/c 2)0.5% admin charge, employer pays | ₹75 |
| Total employer cost | ₹1,950 |
EPS is rounded to whole rupees and the employer’s EPF share is derived as the remainder, which is how the ECR reconciles. PF admin carries an establishment-level minimum of ₹500 a month (₹75 where no member contributed), applied across the establishment rather than per employee. Rates as reviewed by HelloTime on 13 May 2026.
The part people get wrong
Both sides contribute 12%, so it is natural to assume both 12% shares land in the provident fund. They do not. The employer’s 12% is split: 8.33% of wages, capped at ₹15,000, goes to the Employees Pension Scheme, and only what is left goes to EPF. On a ₹15,000 base that is ₹1,250 pension and ₹550 provident fund, against the employee’s full ₹1,800.
The second trip-up is the base. PF is calculated on basic pay plus dearness allowance, not gross salary and not CTC. A salary that is heavily weighted towards allowances produces a much smaller PF figure than the headline number suggests.
Rates last reviewed by HelloTime on 2026-05-13 against EPFO’s published contribution schedule. Rates and ceilings change by notification — reconcile with EPFO before using a figure for an actual filing. This is not tax advice.
Frequently asked questions
How is PF calculated on salary?
Both the employee and the employer contribute 12% of PF wages, which are basic pay plus dearness allowance rather than gross salary. The statutory base is capped at ₹15,000 a month unless the employer chooses to contribute on full wages.
Why is the employer's PF share split into two accounts?
The employer's 12% is not all provident fund. 8.33% of wages, capped at ₹15,000, is diverted to the Employees Pension Scheme (A/c 10) and only the remainder goes to EPF (A/c 1). That is why the employee and employer EPF figures differ even though both rates are 12%.
Is PF calculated on basic salary or gross salary?
On basic pay plus dearness allowance. Allowances such as HRA and conveyance are excluded, which is why PF is usually far lower than 12% of gross.
What are EDLI and PF admin charges?
EDLI (A/c 21) is a 0.5% employer-paid insurance contribution, capped at the wage ceiling. PF admin (A/c 2) is a 0.5% employer-paid administrative charge with an establishment-level monthly minimum of ₹500.
Is this PF calculator free?
Yes. It runs entirely in your browser, needs no signup, and nothing you type is sent to a server.
Related tools
- ESI calculator — the other statutory deduction, and when it applies.
- PF and ESI calculator — both together, across a whole team, with professional tax.
- Gratuity calculator — what is owed at the end of service.
- PF and ESI compliance guide — filings and due dates.
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