Section 6, EPF Scheme para 29, EPS para 3
Contribution Rates
The rate is applied to basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance, if any, actually drawn during the whole month.
| Contribution | Rate | Detail | Provision |
|---|---|---|---|
| Employer contribution to the Fund | 10% | Of basic wages, dearness allowance and retaining allowance (if any) payable to each employee. | EPF Act s.6; EPF Scheme para 29(1) |
| Employer contribution, establishments notified under the first proviso to section 6 | 12% | The rate is 12% in place of 10% for any establishment or class of establishments specified by the Central Government in the Official Gazette. | EPF Act s.6, first proviso; EPF Scheme para 29(1), proviso |
| Employee contribution | Equal to employer | Equal to the contribution payable by the employer in respect of that employee. The employee may contribute more than 10% or 12% if he so desires, and the employer is not bound to pay anything above his own contribution. | EPF Act s.6; EPF Scheme para 29(2) |
| Part of the employer contribution remitted to the Employees Pension Fund | 8.33% | Of the pay of the employee, out of the contribution payable by the employer under section 6. Section 6A(2)(a) of the Act caps this at eight and one-third per cent. | EPS 1995 para 3(1); EPF Act s.6A(2)(a) |
| Central Government contribution to the Employees Pension Fund | 1.16% | Of the pay of the members of the Pension Scheme. | EPS 1995 para 3(2) |
| Employer contribution to pension where the member has exercised a valid joint option under para 11 | 9.49% | Raised by 1.16% from 8.33%. The increase applies to basic wages, dearness allowance and retaining allowance to the extent they exceed ₹15,000 a month. | S.O. 2061(E) dated 03.05.2023, with effect from 1 September 2014, as printed under EPS 1995 para 11(4) |
| Employer contribution to the Deposit-linked Insurance Fund (EDLI) | 0.5% | Of basic wages, dearness allowance (including the cash value of any food concession) and retaining allowance, with effect from 16 November 1995. The employee pays nothing. Section 6C(2) of the Act sets the upper limit at 1%. | EPFO rate sheet (Present Rates of Contribution); EPFO EDLI Manual paras 1.6.1 and 2.2.1.1; EPF Act s.6C(2) |
| Establishments that EPFO lists on the 10% rate | 10% | An establishment in which less than 20 employees are employed; a sick industrial company declared as such by the Board for Industrial and Financial Reconstruction; an establishment whose accumulated losses at the end of any financial year equal or exceed its entire net worth; and establishments in the jute, beedi, brick, coir and guar gum industries. The sheet shows the employee rate as 12% / 10%. | EPFO rate sheet (Present Rates of Contribution) |
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Each contribution is calculated to the nearest rupee: 50 paise or more counts as the next higher rupee and less than 50 paise is ignored (EPF Scheme para 29(4), EPS para 3(3), EDLI para 7(2)).
Calculator
Work Out the EPF, EPS and EDLI Amounts for One Employee
Enter the basic wages, dearness allowance and retaining allowance for the month. The calculator splits the contributions as section 6, EPF Scheme para 29 and EPS para 3 do, and adds the EDLI contribution and the EPF administrative charges.
Each amount is rounded to the nearest rupee (EPF Scheme para 29(4), EPS para 3(3)). The employer provident fund part is the employer share less the pension part, so it can differ by ₹1 from the figure here. The calculator does not cover exempted establishments, international workers or damages for late payment.
EPF Scheme, EPS 1995 and EDLI Scheme
Wage Ceiling of ₹15,000
| Where it applies | Limit | What the text says | Provision |
|---|---|---|---|
| EPF contribution | ₹15,000 | Where the monthly pay of a member exceeds ₹15,000, the contribution payable by him and by the employer is limited to the amounts payable on a monthly pay of ₹15,000, including dearness allowance, retaining allowance (if any) and cash value of food concession. | EPF Scheme para 26A(2), proviso |
| Excluded employee | ₹15,000 | An employee whose pay, at the time he is otherwise entitled to become a member of the Fund, exceeds ₹15,000 a month is an excluded employee. | EPF Scheme para 2(f)(ii) |
| Contribution on pay above the ceiling | On joint request | An officer not below the rank of Assistant Provident Fund Commissioner may, on the joint written request of the employee and the employer, enrol the employee or allow him to contribute on more than ₹15,000 of pay, if the employer undertakes in writing to pay the administrative charges. | EPF Scheme para 26(6) |
| Pension fund contribution | ₹15,000 | Where the pay of the member exceeds ₹15,000 a month, the contribution of the employer and of the Central Government is limited to the amount payable on pay of ₹15,000. | EPS 1995 para 3(2), proviso |
| Pension scheme membership | ₹15,000 | The Scheme applies to an employee who becomes a member of the provident fund on or after 16 November 1995 and whose pay on that date is less than or equal to ₹15,000. | EPS 1995 para 6(a) |
| Maximum pensionable salary | ₹15,000 | Per month. For pensionable service up to 1 September 2014 the maximum was ₹6,500 a month. | EPS 1995 para 11(1) and 11(3) |
| EDLI contribution | ₹15,000 | Where the monthly pay of an employee exceeds ₹15,000, the contribution of the employer and the Central Government is limited to the amounts payable on a monthly pay of ₹15,000. | EDLI Scheme para 7(1), proviso |
Fixed by notification
Administrative Charges and Inspection Charges
The Schemes say that administrative charges are payable and leave the percentage to the Central Government (EPF Scheme para 30 Explanation, paras 38(1) and 39; EPF Act section 6C(4)(a); EDLI Scheme para 8(1)). The figures below are the ones fixed by notification and shown by EPFO as the present rates. All are paid by the employer.
| Charge | Rate | Detail | Source |
|---|---|---|---|
| EPF administrative charges | 0.50% | Of the pay referred to in para 30 and para 38(1) of the EPF Scheme, with effect from 1 June 2018. The rate was 0.65% from 1 April 2017 to 31 May 2018 and 0.85% from 1 January 2015 to 31 March 2017. | S.O. 2011(E) dated 21 May 2018 (superseding S.O. 827(E) dated 15 March 2017); EPFO rate sheet |
| EPF administrative charges, minimum for an establishment | ₹500 a month | Per establishment. The monthly amount is rounded to the nearest rupee. | S.O. 2011(E) dated 21 May 2018; EPFO rate sheet |
| EPF administrative charges, minimum for a non-functional establishment with no contributory member | ₹75 a month | Applies where the establishment has no contributory member in the month. | S.O. 2011(E) dated 21 May 2018; EPFO rate sheet |
| EDLI administrative charges | Nil | No sum is payable by the employer towards the administration of the EDLI Scheme with effect from 1 April 2017. The earlier rate was 0.01%. | S.O. 828(E) dated 15 March 2017, as stated in the EPFO EDLI Manual paras 2.3.1.1 and 3.1.5; EPFO rate sheet |
| EPF inspection charges, establishment exempted under the EPF Scheme | 0.18% | On total pay on which contributions are payable, from 1 August 1998, in place of administrative charges. Minimum ₹5. | EPFO rate sheet |
| EDLI inspection charges, establishment exempted under the EDLI Scheme | 0.005% | In place of administrative charges. Minimum ₹1. | EPFO rate sheet |
Where contribution is paid on pay above ₹15,000 on a joint request under para 26(6), the employer pays administrative charges on the higher wages. EDLI contribution is paid only up to the ₹15,000 ceiling even if provident fund is paid on higher wages (EPFO rate sheet).
Act and Schemes
Payment, Interest and Coverage
| Point | Figure | What the text says | Provision |
|---|---|---|---|
| Time for payment of EPF contributions and administrative charge | 15 days | Within fifteen days of the close of every month. | EPF Scheme para 38(1) |
| Time for remitting the pension fund contribution | 15 days | Within 15 days of the close of every month. | EPS 1995 para 3(1) |
| Time for remitting the EDLI contribution | 15 days | Within fifteen days of the close of every month. | EDLI Scheme para 8(1) |
| Monthly abstract to the Commissioner | 25 days | Within twenty-five days of the close of the month. A Nil return is sent if no recoveries were made. | EPF Scheme para 38(2) |
| Interest on any amount due from the employer | 12% per annum | Simple interest from the date the amount became due till actual payment, or a higher rate specified in the Scheme, not above the lending rate of any scheduled bank. | EPF Act s.7Q |
| Establishments covered | 20 or more persons | Factories in an industry specified in Schedule I and other notified establishments, employing twenty or more persons. Once covered, the Act continues to apply even if the number falls below twenty. | EPF Act s.1(3) and s.1(5) |
EDLI Scheme para 22(3)
EDLI Assurance Benefit Limits
For a member who dies after twelve months of continuous employment, the benefit is the higher of the amount under para 22(1) and the amount worked out below.
| Item | Figure | Provision |
|---|---|---|
| Multiple applied to average monthly wages of the last twelve months (wages taken up to ₹15,000) | 35 times | EDLI Scheme para 22(3)(i) |
| Added: 50% of the average balance in the provident fund account in the preceding twelve months, subject to a ceiling of | ₹1,75,000 | EDLI Scheme para 22(3)(i) |
| Minimum assurance benefit | ₹2,50,000 | EDLI Scheme para 22(3)(i), first proviso |
| Maximum assurance benefit | ₹7,00,000 | EDLI Scheme para 22(3)(i), second proviso |
If you miss it
Late Fee and Penalty
Contribution not paid
An employer who fails to pay a contribution is punishable with imprisonment up to three years: not less than one year and a fine of ₹1,00,000 where the employee share deducted from wages is not paid, and not less than two months (up to six months) and a fine of ₹50,000 in any other case. A second conviction for failure to pay carries two to three years and a fine of ₹3,00,000. Code on Social Security 2020 · s.133(a), s.133(i), s.134
Employer share recovered from wages
Deducting or attempting to deduct the employer contribution from the wages of an employee, or failing to pay administrative or inspection charges, is punishable with a fine of up to ₹50,000. Under the EPF Scheme only the member share can be recovered from wages. Code s.133(b), s.133(q) · EPF Scheme para 32
Interest and damages
Simple interest runs from the date the amount fell due: 12% a year under section 7Q of the EPF Act, and under the Code at the rate notified by the Central Government. Damages up to the amount of arrears may also be levied after a hearing, in the manner specified in the Schemes. EPF Act s.7Q · Code s.127, s.128
Worked examples
What You Pay in Common Cases
Pay ₹10,000, establishment on 12%
Employee share, 12%₹1,200
Employer to pension, 8.33%₹833
Employer to provident fund, ₹1,200 less ₹833₹367
EDLI, 0.5%₹50
Administrative charges, 0.50%₹50
Remitted for the month₹2,500
Pay ₹20,000, contribution limited to ₹15,000
Employee share, 12% of ₹15,000₹1,800
Employer to pension, 8.33% of ₹15,000₹1,250
Employer to provident fund, ₹1,800 less ₹1,250₹550
EDLI, 0.5% of ₹15,000₹75
Administrative charges, 0.50% of ₹15,000₹75
Remitted for the month₹3,750
Pay ₹20,000, joint request under para 26(6)
Employee share, 12% of ₹20,000₹2,400
Employer to pension, limited to ₹15,000₹1,250
Employer to provident fund, ₹2,400 less ₹1,250₹1,150
EDLI, limited to ₹15,000₹75
Administrative charges, 0.50% of ₹20,000₹100
Remitted for the month₹4,975
Pay ₹10,000, establishment on 10%
Employee share, 10%₹1,000
Employer to pension, 8.33%₹833
Employer to provident fund, ₹1,000 less ₹833₹167
EDLI, 0.5%₹50
Administrative charges, 0.50%₹50
Remitted for the month₹2,100
Procedure
How to Apply and Pay
- 1Take the declarationBefore taking a person into employment, ask whether he is already a member and get the declaration in Form 2 (para 34).
- 2Report new membersSend the return in Form 5 of employees qualifying for membership, with their Form 2, within fifteen days of the close of the month; send a Nil return if there are none (para 36(2)).
- 3Deduct the employee shareDeduct it from the wages of the period for which the contribution is payable, before paying the wages (paras 32 and 38(1)).
- 4Pay by the 15thPay both shares and the administrative charges electronically within fifteen days of the close of the month (para 38(1)); the pension and EDLI parts within the same fifteen days (EPS para 3(1), EDLI para 8(1)).
- 5Send the monthly abstractWithin twenty-five days of the close of the month, showing the recoveries and the employer contribution for all members (para 38(2)).
- 6Annual statementSend the consolidated annual contribution statement in Form 6-A within one month of the close of the period of currency (para 38(3)).
Documents to file with it
- Form 2: declaration and nomination of each employee who is required or entitled to become a member (paras 33 and 34)
- Form 5: return of employees qualifying for membership for the first time in the month (para 36(2)(a))
- Return of employees leaving service in the month, in the form the Commissioner specifies (para 36(2)(b))
- Form 5A: particulars of branches, owners, occupiers, directors, partners or managers, and any change within fifteen days (para 36A)
- Monthly abstract and Form 6-A annual contribution statement, also in electronic format (para 38(2) and 38(3))
Practical
How to Use This Chart
- Check first whether the establishment is on the 10% or the 12% rate: 12% applies only where the establishment or its class is notified under the first proviso to section 6.
- Apply the rate to basic wages, dearness allowance and retaining allowance, limited to ₹15,000 of monthly pay unless a joint request under para 26(6) has been allowed.
- Split the employer share: 8.33% of pay goes to the pension fund and the balance stays in the provident fund.
- Add EPF administrative charges at 0.50% of pay, with a minimum of ₹500 a month for the establishment (₹75 where there is no contributory member), and the EDLI contribution at 0.5% of pay up to ₹15,000. No EDLI administrative charge is payable.
Not shown on this page
- The notification under section 6C that fixes the EDLI contribution at 0.5% and the Gazette copy of S.O. 828(E) dated 15 March 2017 are not on file. Both figures are taken from the EPFO rate sheet and the EPFO EDLI Manual. S.O. 2011(E) was read from the copy enclosed with the EPFO circular of 28 May 2018.
- The EPFO rate sheet (Present Rates of Contribution) is the copy of the epfindia.gov.in file archived on 13 May 2026. A change of rate notified after that is not included.
- The notifications under the first proviso to section 6 that put establishments on the 12% rate are not on file. The list of establishments on 10% is as printed in the EPFO rate sheet.
- Damages for late payment (section 14B) are not shown. The saved copies are not uniform: EPF Scheme para 32A prints a slab table, while EPS para 5 (marked as inserted by G.S.R. 327(E) dated 14.06.2024) and EDLI para 8-A print one per cent of the arrear per month. The figure is left out until the amending notification for the EPF Scheme is on file.
- The rate of interest credited to members, inspection charges of exempted establishments and the rules for international workers are not covered.
- Section 164 of the Code on Social Security, 2020 (text on file) repeals the EPF Act and keeps the EPF Scheme, the Pension Scheme and the EDLI Scheme in force, to the extent not inconsistent with the Code, for one year from the commencement of the Code. The Social Security (Central) Rules, 2026 (G.S.R. 344(E) dated 8 May 2026) are on file, but the notification that brought the Code into force is not. The rates on this page are read from the Act and the Schemes; the penalty boxes are read from the Code. The rate of interest notified under section 127 of the Code is not on file.
- The texts read are the EPFO copies: Act (uploaded October 2025), EPF Scheme (uploaded July 2025), EPS 1995 (carries insertions up to G.S.R. 327(E) of 14.06.2024, printed 23-12-2024) and EDLI Scheme (uploaded August 2025). Amendments made after these copies are not included.
Official documents behind this page
- Employees Provident Funds and Miscellaneous Provisions Act, 1952 (EPFO copy uploaded October 2025)Section 1(3) and 1(5) (twenty or more persons), section 6 (10% and 12%), section 6A(2)(a) (pension fund share not exceeding 8 1/3%), section 6C(2) and 6C(4)(a) (EDLI limits), section 7Q (interest at 12% per annum).
- Employees Provident Funds Scheme, 1952 (EPFO consolidated copy uploaded July 2025)Para 2(f)(ii) (excluded employee), para 26(6) and 26A(2) proviso (₹15,000), para 29 (rates and rounding), para 30 Explanation, para 32 (recovery of the member share from wages), paras 33 to 36A (Form 2 declaration, Form 5 return, Form 5A particulars), para 38 and para 39 (payment within fifteen days, monthly abstract, Form 6-A annual statement, administrative charges).
- Employees Pension Scheme, 1995 (EPFO updated copy, insertions up to G.S.R. 327(E) dated 14.06.2024)Para 3 (8.33%, 1.16%, ₹15,000 limit, rounding), para 6(a) (membership), para 11 (pensionable salary and the note of S.O. 2061(E) dated 03.05.2023 on 9.49%).
- Employees Deposit-Linked Insurance Scheme, 1976 (EPFO copy uploaded August 2025)Para 7 (contribution base and ₹15,000 limit), para 8(1) (payment within fifteen days with administrative charges), para 22(3) (assurance benefit limits).
- Ministry of Labour and Employment notification S.O. 2011(E) dated 21 May 2018 (F. No. S-35012/01/2014-SS-II), as enclosed with EPFO Head Office circular No. WSU/44(2)97/Administrative Charges/4570 dated 28.05.2018EPF administrative charges at 0.50 per cent of the pay with effect from 1 June 2018, minimum ₹75 a month for a non-functional establishment having no contributory member and ₹500 a month per establishment for others; supersedes S.O. 827(E) dated 15 March 2017.
- EPFO, Present Rates of Contribution (rate sheet published on epfindia.gov.in, archived copy of 13 May 2026)EPF administrative charges 0.50% with effect from 01-06-2018; EDLI contribution 0.5%; EDLI administrative charges nil with effect from 01-04-2017; minimum administrative charges of ₹500 and ₹75; inspection charges 0.18% and 0.005%; establishments on the 10% rate; history of administrative charge rates.
- Code on Social Security, 2020 (36 of 2020), Gazette of India copySection 127 (interest at the notified rate), section 128 (damages not exceeding the arrears), section 133 (penalty for failure to pay contributions, deduction of the employer share from wages, failure to pay administrative charges), section 134 (enhanced punishment), section 164 (repeal of the EPF Act; the three Schemes kept in force for one year to the extent not inconsistent).
- EPFO Manual of Accounting Procedure on the Employees Deposit Linked Insurance Scheme, 1976 (EDLI Manual, EPFO upload of November 2025)Para 1.6.1 and 2.2.1.1 (contribution 0.5% by the employer with effect from 16.11.1995), para 2.3.1.1 and 3.1.5 (no administrative charges from 01.04.2017 under S.O. 828(E) dated 15.03.2017).
Disclaimer: This chart reproduces fees and rates from the official documents listed above, as read on 2 October 2026. It is general information, not professional advice for your case. Fees, rates and slabs are changed by notification, and the amount the authority’s portal or challan asks for on the day you pay is the one that applies. The calculator only adds up the figures on this page; it does not know your facts or any later change. TaxClue is not responsible for a decision taken on this page alone. Check the current notification on the official website before you pay or file.