EPF Calculator India: Calculate Employee & Employer PF

Calculate EPF contributions using the revised ₹25,000 monthly wage ceiling effective from 17 September 2026. Enter your Basic Salary + DA to estimate employee PF, employer contribution, EPS and total monthly and annual EPF contributions.

The EPF wage ceiling has increased from ₹15,000 to ₹25,000 under the revised Chapter III framework of the Code on Social Security, 2020. The change is effective from 17 September 2026. This calculator is designed as a quick contribution estimator. Actual EPF coverage and contribution can vary depending on the employee’s PF membership status, applicable EPFO provisions and payroll configuration.

Introduction to EPF Calculator – Calculate EPF Contribution India

Employees’ Provident Fund (EPF) is a retirement savings scheme managed by the Employees’ Provident Fund Organization (EPFO). Most employees want to check and understand how to calculate EPF. With Runtime HRMS EPF Calculator, you can easily calculate your EPF amount, just put your Basic Salary + Dearness Allowance (DA) in the EPF Calculator above and see results in seconds.

What is a EPF Calculator?
Manual calculations are easy to get wrong, especially when you’re processing payroll for multiple employees. An EPF Calculator helps you:

Calculate PF instantly
Understand employer and employee contributions
View the EPS breakup
Estimate yearly
EPF savings
Reduce manual payroll calculations

Let understand first what EPF is.

1. What is EPF?

EPF full form is Employees’ Provident Fund (EPF), it is a kind of saving account for your retirement and managed by the Employees’ Provident Fund Organization (EPFO). Both the employee and employer contribute a fixed percentage of the employee’s Basic Salary and Dearness Allowance every month.

The money accumulated in your EPF account helps build long-term financial security after retirement.

2. EPF Formula

Calculation	Formula
Employee EPF	12% × applicable PF wage
Employer Total Contribution	12% × applicable PF wage
Employer EPS	8.33% × applicable PF wage
Employer EPF	Employer Total Contribution − Employer EPS
Total Monthly PF Contribution	Employee EPF + Employer Total Contribution

Let’s understand with an example:

Suppose an employee has: Basic + DA = ₹20,000

So, the calculator shows approximately:

Contribution	Amount
Employee EPF	₹2,400
Employer Total	₹2,400
Employer EPS	₹1,666
Employer EPF	₹734
Total Monthly PF Contribution	₹4,800

Important: The ₹25,000 ceiling should not be interpreted as meaning that every employee is automatically covered or that every employee’s PF contribution will become ₹3,000. Actual EPF coverage and contribution depend on the employee’s PF membership status, applicable EPFO provisions and payroll configuration. The Runtime implementation guidance also distinguishes between existing members, newly covered employees in the ₹15,001-₹25,000 range and employees already contributing on actual wages.

3. Eligibility for EPF

According to EPF & MP Act, 1952, if an organization employing 20 or more employees are required to register under EPFO and provide EPF benefits to eligible employees.

An employee is generally eligible for EPF if:

They are employed in an EPFO-covered establishment.
The establishment is required to comply with EPF regulations (generally 20 or more employees).
Their Basic Salary + Dearness Allowance is up to ₹15,000 per month, in which case EPF membership is generally mandatory.

4. What Changed From ₹15,000 to ₹25,000?

The EPF wage ceiling for mandatory coverage has increased from ₹15,000 to ₹25,000 per month, effective 17 September 2026. The government says the change is expected to bring more than 51 lakh additional employees under mandatory EPFO coverage. For employees to whom the revised ceiling applies, the contribution calculation can now extend up to ₹25,000 of applicable PF wages instead of being restricted to ₹15,000.

That means the contribution at the revised ceiling works out to:

₹25,000 × 12% = ₹3,000 per month

5. Tax Exemption on EPF

Under the applicable income tax rules, EPF contributions, interest, and withdrawals can qualify for tax exemptions, subject to prescribed conditions:

Employee contributions to EPF are eligible for deduction under Section 80C of the Income Tax Act
The employer’s contribution to EPF (up to 12% of Basic Salary + Dearness Allowance) is generally tax-exempt.
Interest earned on EPF account is generally tax-free.
If interest earned on an employee’s own EPF contributions exceeding ₹2.5 lakh in a financial year becomes taxable.
EPF withdrawals are generally tax-free if you have completed 5 years of continuous service

6. Maximum EPF Contribution Limit

EPF contributions are generally calculated at 12% of the employee’s Basic Salary + Dearness Allowance (DA). For mandatory EPF coverage, the statutory wage ceiling remains ₹15,000 per month, unless the employer voluntarily contributes on a higher salary basis.

7. EPF Payment Timeline

Employers are required to deposit EPF contributions on or before the 15th of the following month.

Want to understand who is affected by the new ₹25,000 ceiling, how September 2026 is treated, and what HR teams need to verify? Read our detailed guide: EPF Wage Ceiling Increased from ₹15,000 to ₹25,000: What HR & Employees Need to Know.

Conclusion

Understanding EPF contribution and calculation is important, because right calculation avoids compliance issue. Use the Runtime EPF Calculator to get accurate estimates in just a few seconds.

This EPF calculator will help you to calculate EPF amount in seconds. And if you want to go beyond calculators – automate payroll, manage full and final settlements, and stay compliant without the manual effort then book a free demo today with Runtime HRMS.

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