--- title: "EPF Calculator 2026: Employee and Employer PF | LekhaHR" description: "EPF calculator on Code wages: employee 12%, employer EPS 8.33% and PF, EDLI, admin charges, and the ₹25,000 ceiling from 17 Sep 2026." canonical: https://lekhahr.in/tools/pf-calculator/ last_updated: 2026-09-30 --- EPF calculator · employee and employer PF · ₹25,000 ceiling from 17 Sep 2026 # EPF calculator, **with the working shown.** Enter one month's salary components and the month. The LekhaHR calculator works out Code wages, applies the ceiling in force on each day, and writes the employee's PF, the employer's EPS and PF shares, EDLI and admin charges, each with its reason. because the ceiling changed on 17 Sep 2026, and September 2026 is split on calendar days. ## Key facts - The EPF wage ceiling is ₹25,000 a month from 17 Sep 2026; it was ₹15,000 until 16 Sep 2026. - Employee and employer each contribute 12% of PF wages; 8.33% of the employer's share goes to EPS, at most ₹2,083 a month from 17 Sep 2026. - September 2026 is split on calendar days at 17 Sep, and one ECR for the month is due by 15 Oct 2026. - Since 21 Nov 2025, PF wages are Code wages: all pay except the listed exclusions, with excluded items above 50% of total remuneration added back. ## Your employee, one month Ceiling ₹15,000 to 16 Sep 2026, ₹25,000 from 17 Sep 2026 · checked by the LekhaHR team 30 Sep 2026 Worked examples CoveredSeptember 2026 · PF wages ₹19,667 - **01Total remuneration**: ₹45,960 because wage parts ₹30,000, excluded items ₹13,600 and employer PF ₹2,360 - **02Employer PF counted in total remuneration**: ₹2,360 because the employer's PF and pension contribution counts in total remuneration for the 50% test, as an excluded item (MoLE Additional FAQs, 16 Mar 2026, reply 1(a)); it is settled together with Code wages - **03Added back to wages**: ₹0 because excluded items stay within half of total remuneration (₹22,980) - **04Code wages for PF**: ₹30,000 because Basic + DA and non-excluded allowances ₹30,000 - **05Ceiling for September 2026**: ₹15,000 → ₹25,000 because the ceiling changed mid-month, so the month is split on calendar days: 1–16 Sep on ₹15,000, 17–30 Sep on ₹25,000 - **061–16 Sep · ₹15,000 ceiling**: ₹8,000.00 because the lower of ₹30,000 and ₹15,000, × 16 ÷ 30 days - **0717–30 Sep · ₹25,000 ceiling**: ₹11,666.67 because the lower of ₹30,000 and ₹25,000, × 14 ÷ 30 days - **08PF wages for the month**: ₹19,667 because the period wages are added and the total is rounded once, as EPFO's FAQ sets out - **09Membership this month**: EPF and EPS member because an existing member contributes all month, on each period's ceiling. - **10Employee PF, 12%**: ₹2,360 because 12% of ₹19,667, deducted from pay - **11Employer to EPS, 8.33%**: ₹1,638 because 8.33% of ₹19,667 of wages in the pension scheme, never above the ceiling - **12Employer to the PF account**: ₹722 because the employer's 12% (₹2,360) less the EPS share (₹1,638) - **13EDLI, 0.5%**: ₹98 because 0.5% of ₹19,667, paid by the employer; the employee pays nothing to EDLI - **14Admin charges, 0.5%**: ₹98 because 0.5% of ₹19,667, the wages PF is paid on, paid by the employer; the minimum of ₹500 a month applies per establishment, not per person - **15Employer's cost**: ₹2,556 because its 12% (₹2,360) plus EDLI ₹98 and admin charges ₹98 - **16Deposited for the month**: ₹4,916 because the employee's ₹2,360 plus the employer's ₹2,556, in one ECR Not legal advice. The calculator covers one employee's month in an establishment covered by EPF, at the standard 12% rate, on full-month wages. With leave without pay, PF is 12% of the wages actually earned, and the ceiling itself is not reduced for the days lost (September 2026's calendar-day split is the one exception). It does not work out voluntary contributions above the ceiling, international workers or members 58 or older. [Request an invite](https://lekhahr.in/request-invite/) No. 01 How to calculate PF --- because a PF figure is four steps, and each one can be checked. ## How is PF calculated? In an establishment covered by EPF, the employee pays 12% of PF wages and the employer 12%. PF wages are Code wages, all pay except the listed exclusions with the 50% add-back, capped at ₹15,000 until 16 Sep 2026 and ₹25,000 from 17 Sep 2026. Of the employer's 12%, 8.33% goes to EPS for members under 58 and the rest to the PF account. EDLI and admin charges add 0.5% each. 1. **Work out Code wages.** All pay except the listed exclusions, so Basic, DA, retaining allowance and special allowance all count. If HRA, conveyance and the other exclusions pass half of total remuneration, add the excess back. 2. **Apply the ceiling.** PF wages are the lower of Code wages and the ceiling in force: ₹15,000 until 16 Sep 2026, ₹25,000 from 17 Sep 2026. In September 2026, prorate each part of the month by calendar days, add them, and round once. 3. **Employee PF contribution.** 12% of the capped PF wages, deducted from pay. 4. **Employer PF contribution.** The same 12%: 8.33% to EPS, the rest to the PF account. Then EDLI and admin charges of 0.5% each, paid by the employer. For PF wages of ₹30,000 in October 2026: ₹3,000 from the employee, ₹2,083 to EPS and ₹917 to the PF account from the employer, plus ₹125 EDLI and ₹125 admin charges. The employer's cost is ₹3,250. No. 02 The rules behind it --- because a rate without a date is a rate you cannot check. ## What is the employer PF contribution in 2026? The employer pays 12% of PF wages, the same as the employee. 8.33% goes to the pension scheme (EPS) on wages up to the ceiling, at most ₹2,083 a month from 17 Sep 2026, and the rest to the PF account. It also pays EDLI and admin charges of 0.5% each. The ten rules below each carry their date. - **01PF wages**: Code wages because since 21 Nov 2025 PF is on all pay except the listed exclusions, so special allowance counts, with excluded items above half of total remuneration added back; the employer's PF and statutory bonus count in total remuneration for that test. Effective 21 Nov 2025 · Ministry of Labour & Employment, Additional FAQs on Labour Codes (as on 16.03.2026), reply 7; EPF Scheme, 2026 (G.S.R. 525(E), notified 29 Jun 2026, in force 1 Jul 2026), under the Code on Social Security, 2020, s.2(88) · checked by the LekhaHR team 30 Sep 2026 - **02Employee PF**: 12% of PF wages because the whole employee share goes to the employee's PF account, deducted from pay. [In force; continued under the Code from 21 Nov 2025 · Code on Social Security, 2020, Chapter III and the EPF Scheme, 2026 (G.S.R. 525(E), notified 29 Jun 2026, in force 1 Jul 2026); EPFO rates of contribution · checked by the LekhaHR team 30 Sep 2026](https://www.epfindia.gov.in/site_en/FAQ.php) - **03Employer to EPS**: 8.33%, on wages up to the ceiling because of the employer's matching 12%, this part goes to the Employees' Pension Scheme. [In force; continued under the Code from 21 Nov 2025 · Employees' Pension Scheme, 2026 (G.S.R. 527(E), notified 29 Jun 2026, in force 1 Jul 2026), under the Code on Social Security, 2020; EPFO rates of contribution · checked by the LekhaHR team 30 Sep 2026](https://www.epfindia.gov.in/site_en/FAQ.php) - **04Employer to the PF account**: the rest: 3.67%, or 12% outside EPS because the employer's 12% less the 8.33% EPS share goes to the PF account; the PF part is larger for someone outside EPS, or where PF is paid on wages above the ceiling by joint option. [In force; continued under the Code from 21 Nov 2025 · Code on Social Security, 2020, Chapter III and the EPF Scheme, 2026 (G.S.R. 525(E), notified 29 Jun 2026, in force 1 Jul 2026); EPFO rates of contribution · checked by the LekhaHR team 30 Sep 2026](https://www.epfindia.gov.in/site_en/FAQ.php) - **05Wage ceiling until 16 Sep 2026**: ₹15,000 because statutory PF and EPS are worked on PF wages up to the ceiling in force on each day. Effective 1 Sep 2014 · EPFO notification GSR 609(E) dated 22 Aug 2014 (Employees' Pension (Amendment) Scheme, 2014), continued under the Code on Social Security by notification of 29 May 2026 · checked by the LekhaHR team 30 Sep 2026 - **06Wage ceiling from 17 Sep 2026**: ₹25,000 because S.O. 5109(E) raised the ceiling, and September 2026 is split on calendar days at the change. Effective 17 Sep 2026 · Ministry of Labour & Employment notification S.O. 5109(E), under the Code on Social Security, 2020 · checked by the LekhaHR team 30 Sep 2026 - **07Largest EPS share a month**: ₹2,083 (was ₹1,250) because 8.33% of the ₹25,000 ceiling, rounded. Effective 17 Sep 2026 · Employees' Pension Scheme, 2026 (G.S.R. 527(E)) read with S.O. 5109(E) (8.33% of the ₹25,000 ceiling); EPFO, FAQs on the revision of the statutory wage ceiling (Sep 2026), copy hosted by SGCMS, Q13 · checked by the LekhaHR team 30 Sep 2026 - **08EDLI**: 0.5%, employer only because the insurance scheme is paid by the employer on PF wages up to the ceiling; the employee pays nothing. Effective 1 Jul 2026 · Employees' Deposit-Linked Insurance Scheme, 2026 (G.S.R. 520(E), notified 29 Jun 2026, in force 1 Jul 2026) · checked by the LekhaHR team 30 Sep 2026 - **09Admin charges**: 0.5%, employer only because EPFO charges 0.5% of the wages PF is paid on, voluntary contributions included, with a minimum of ₹500 a month per establishment. [Effective 1 Jun 2018 · EPF Scheme, 2026 (G.S.R. 525(E), in force 1 Jul 2026); EPFO rates of contribution · checked by the LekhaHR team 30 Sep 2026 · secondary source](https://www.epfindia.gov.in/site_en/FAQ.php) - **10Due**: by the 15th of the next month because contributions and the ECR for a wage month are due within 15 days of its end, and payment and the ECR go together; a late return costs ₹500 a day. [In force; continued under the Code from 21 Nov 2025 · EPF Scheme, 2026 (G.S.R. 525(E), notified 29 Jun 2026, in force 1 Jul 2026), under the Code on Social Security, 2020 · checked by the LekhaHR team 30 Sep 2026](https://www.epfindia.gov.in/) September 2026 is split on calendar days, with one ECR for the month due by 15 Oct 2026 (effective 17 Sep 2026). [EPF wage ceiling ₹25,000: the full guide](https://lekhahr.in/guides/epf-wage-ceiling-25000/) No. 03 What changes in LekhaHR --- because nobody should redo this sum by hand for every employee. ## How does payroll software calculate PF? In LekhaHR payroll, each salary component is marked once as wages or excluded. PF wages, the ceiling for each day and every PF line are then worked out for each person, each month, with the reason shown on the payslip. LekhaHR prepares the figures; you or your accountant file the return and make the deposit. - **01Salary structures**: wages or excluded, set once because the treatment of each component is decided once and reused. - **02PF contribution figures**: employee, EPS, PF, EDLI, admin because each member's figures carry their working. - **03ECR filing and payment**: you or your accountant because LekhaHR prepares the figures and never files returns or pays PF. Each figure lands on the [salary slip, with every statutory line explained](https://lekhahr.in/resources/salary-slip-format/), and ESI is worked out on the same Code wages in the [ESI calculator](https://lekhahr.in/tools/esi-calculator/). [How LekhaHR payroll works out PF and ESI](https://lekhahr.in/payroll-software/) No. 04 Questions ## PF contribution questions, answered with the numbers. ### How is the employer PF contribution split? The employer pays 12% of PF wages, the same as the employee. 8.33% goes to the Employees' Pension Scheme on wages up to the ceiling, so at most ₹2,083 a month from 17 Sep 2026 (₹1,250 before). The rest goes to the employee's PF account. EDLI and admin charges of 0.5% each are paid on top. ### How much PF is deducted on PF wages of ₹30,000? For an existing member, from October 2026, 12% of the ₹25,000 ceiling: ₹3,000 from the employee and ₹3,000 from the employer, of which ₹2,083 goes to EPS and ₹917 to the PF account. In September 2026 the month is split at 17 Sep, so the employee's share is ₹2,360. Contributing on wages above the ceiling is voluntary. ### Is PF calculated on basic salary or gross salary? Neither, exactly. Since 21 Nov 2025 (MoLE Additional FAQs, 16 Mar 2026, reply 7), PF is on Code wages: all pay except the listed exclusions, so special allowance counts, and HRA, conveyance and other exclusions above half of total remuneration are added back. The EPF Scheme, 2026 (from 1 Jul 2026) also computes contributions on Code wages. ### Is PF mandatory above ₹25,000? It depends on PF wages, not salary, and PF wages are Code wages. A person who has never been an EPF member and joins on PF wages above ₹25,000 can stay out unless employer and employee both opt in. Anyone who already has PF from an earlier job stays a member. Our guide to the ₹25,000 ceiling explains the rest. ### How is PF worked out for September 2026? September 2026 is split on calendar days: 1 to 16 Sep on the ₹15,000 ceiling and 17 to 30 Sep on ₹25,000. The two period wages are added and the total is rounded once before 12% is applied, so an existing member on PF wages of ₹30,000 pays ₹2,360. One ECR covers the month, due by 15 Oct 2026. ### What are EDLI and EPF admin charges? Both are paid by the employer on top of its 12%: EDLI at 0.5% of PF wages up to the ceiling, and EPF administration charges at 0.5% of the wages PF is paid on, voluntary contributions included, with a minimum of ₹500 a month per establishment. The employee pays neither. On ₹25,000 of PF wages that is ₹125 each. ### What is the maximum EPS contribution in 2026? ₹2,083 a month from 17 Sep 2026, which is 8.33% of the ₹25,000 ceiling; it was ₹1,250 on the ₹15,000 ceiling before. Even when PF is paid on higher wages, EPS stays at ₹2,083 and any employer PF above ₹2,083 goes to the PF account, except for members with an approved higher-pension joint option. ### When is PF due each month? By the 15th of the following month: contributions for a wage month are deposited with the electronic challan-cum-return within 15 days of the month's end, and payment and the ECR go together. September 2026's return is due by 15 Oct 2026. A late return attracts a late fee of ₹500 a day, with interest and damages on late contributions separate. Is PF mandatory above ₹25,000? [Read the EPF wage ceiling ₹25,000 guide](https://lekhahr.in/guides/epf-wage-ceiling-25000/) No. 05 · By invitation ## Run the whole payroll with its working shown. because every PF line in LekhaHR carries the same because as this calculator. [Request an invite](https://lekhahr.in/request-invite/) [See payroll](https://lekhahr.in/payroll-software/)