PF and EPS rates, 2026.
Employees' Provident Fund is 12% of PF wages from the employee, matched by the employer's 12% split into EPS (8.33%, capped at the wage ceiling) and the balance to EPF. The wage ceiling rose from ₹15,000 to ₹25,000 a month on 17 September 2026 (S.O. 5109(E)).
Last verified 23 October 2026. research/payroll-india-2026.md (EPFO FAQ, Cabinet notification S.O. 5109(E)).
| PF wage | Employee 12% | EPS 8.33% | Employer EPF 3.67% | EDLI 0.5% |
|---|---|---|---|---|
| ₹10,000 | ₹1,200 | ₹833 | ₹367 | ₹50 |
| ₹15,000 | ₹1,800 | ₹1,250 | ₹550 | ₹75 |
| ₹20,000 | ₹2,400 | ₹1,666 | ₹734 | ₹100 |
| ₹25,000 | ₹3,000 | ₹2,083 | ₹917 | ₹125 |
Worth knowing
- Admin charges (A/c 2) are 0.5% of EPF wages, calculated on the establishment's total, with a ₹500/month floor (₹75 if no contributing member) — not a fixed amount per employee.
- An employee aged 58 or over makes no EPS contribution; the full employer 12% goes to EPF A/c 1.
- The September 2026 transition month is split: 1–16 Sep at the old ₹15,000 ceiling, 17–30 Sep at ₹25,000, weighted by days.
PF and EPS rates, 2026
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Who pays the EPS share?
The employer, out of its own 12% contribution — EPS is never deducted from the employee's pay.
Does the ceiling apply to every employee?
By default, contributions are capped at the ceiling. An employer and employee can jointly opt to contribute on the full actual wage instead (the 'higher-wage' option), which is a separate, opt-in case.
What changed on 17 September 2026?
The EPF/EPS/EDLI wage ceiling rose from ₹15,000 to ₹25,000 a month, per Cabinet approval and notification S.O. 5109(E).
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Dated rules, read in words on every payslip, with a CA flag where something isn't confirmed yet.