EPF Eligibility Checker
Find out instantly whether EPF registration is mandatory for your establishment and whether an employee must join the Provident Fund — with the full 12% + 12% contribution split.
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- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
Monthly contribution breakdown
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Disclaimer: Indicative guidance under the Employees' Provident Funds & Misc. Provisions Act, 1952. Coverage of notified/special industries, international workers and contractual arrangements may differ. Verify with a professional or the EPFO before acting.
Who must join EPF — the two rules
EPF eligibility works on two separate tests. First the establishment must be covered (the 20-employee rule); then, within a covered establishment, each employee is tested against the ₹15,000 monthly wage ceiling. Both are checked live above.
How the contribution is split
Both the employee and the employer pay 12% of Basic + DA. The employee's 12% goes fully to EPF. The employer's 12% is split: 8.33% to the Employees' Pension Scheme (EPS), capped at ₹1,250 (8.33% of ₹15,000), and the remaining 3.67% (plus anything above the cap) to EPF.
| EPF (Provident Fund) | 12.00% |
| EPS (Pension) | 0% |
| Total employee | 12.00% |
| EPS (Pension) — 8.33%, max ₹1,250 | 8.33% |
| EPF (Provident Fund) — 3.67% | 3.67% |
| Total employer | 12.00% |
Eligibility in practice
Here is how the two rules play out for typical cases. The establishment is assumed to have 20+ employees (so it is covered), and we test the employee's wage and membership status:
Key terms explained
₹15,000 wage ceiling
The statutory Basic + DA limit for mandatory EPF. Employees at or below ₹15,000/month must be enrolled; the employer's contribution is calculated on wages capped at ₹15,000 unless a higher voluntary base is chosen.
20-employee threshold
Any establishment employing 20 or more persons must register under the EPF Act within 15 days and stays covered even if headcount later drops. Smaller units can register voluntarily.
EPS — pension scheme
The Employees' Pension Scheme takes 8.33% of the employer's share, capped at ₹1,250/month (8.33% of ₹15,000). It funds the member's pension after retirement or on disablement.
UAN — Universal Account Number
A 12-digit permanent ID that links all of an employee's PF accounts across jobs. It lets members view balances, transfer and withdraw online without a fresh account each time they change employers.
Voluntary Provident Fund (VPF)
An employee may contribute more than 12% of Basic + DA to their PF as VPF, earning the same interest rate. The employer is not obliged to match the extra amount.
Excluded employee
Someone drawing more than ₹15,000 Basic + DA who has never been an EPF member. Their enrolment is optional and needs the employer's agreement; if they never join, no PF is deducted.
Questions people ask
Short answers on EPF Eligibility Checker. Tap a question to open it.
01Which establishments must register for EPF?
Any factory or establishment in a scheduled industry employing 20 or more persons. Once covered, the establishment stays covered even if the headcount later falls below 20. Smaller establishments can also register voluntarily.
02Which employees have to be enrolled?
Every employee drawing wages up to ₹15,000 a month must be enrolled. Someone earning more can be excluded only if they were never previously an EPF member with a balance; otherwise they continue as a member.
03What are the contribution rates?
Employee 12% of basic wages plus DA. Employer 12% as well, split as 8.33% to the pension scheme (capped on ₹15,000 of wages) and the balance to the provident fund, with a further small administrative charge payable by the employer.
04Can an employee opt out of EPF?
Only an "excluded employee" — one joining with wages above ₹15,000 who has no existing PF membership — can stay out, by declaring so in Form 11 at joining. An existing member cannot opt out by choice.
05Is EPF contribution mandatory on the full salary?
The statutory obligation is on wages up to ₹15,000, but an employer may contribute on actual wages if it chooses. Contributions on higher wages need the appropriate declaration and are then applied consistently.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.