PF Calculator 2026: PF Deduction and Employer Share

This free PF calculator works out how much PF is deducted from your salary each month, the employer's PF contribution and its split between EPF and the pension scheme (EPS), and the employer's total cost with EDLI and admin charges. It uses the new ₹25,000 PF wage ceiling and shows capped and actual-wage PF side by side, so you can match your payslip. Employees use it to check payslips, and HR and payroll teams to check statutory contributions and employer cost. For your PF balance at retirement, use the EPF calculator.

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PF Calculation Formula

Example: gross ₹60,000, Basic + DA ₹24,000. PF wages = ₹30,000 after the 50% rule. Capped at ₹25,000: you pay ₹3,000; the employer pays ₹2,083 to EPS and ₹917 to EPF, plus ₹125 EDLI and ₹125 admin, a total cost of ₹3,250. On actual wages of ₹30,000: you pay ₹3,600 and the employer's cost is ₹3,875.

PF Deduction Table (from 17 September 2026)

The ceiling rose from ₹15,000 to ₹25,000 by notification S.O. 5109(E) dated 17 September 2026, so the maximum compulsory employee PF went from ₹1,800 to ₹3,000. EPS stays capped at 8.33% of ₹25,000 even when PF is paid on actual wages. For how September 2026 is split, see PF wage ceiling ₹25,000.

What Counts as PF Wages: the 50% Rule

PF is not calculated on gross salary. It is calculated on wages: basic pay, dearness allowance and retaining allowance. HRA, conveyance, bonus, overtime and similar items are left out. But under the Code on Social Security, 2020, the left-out items cannot be more than half of total pay; any excess is added back to wages.

Example: gross ₹60,000 with Basic + DA ₹24,000. Half of gross is ₹30,000, so ₹6,000 is added back and PF wages become ₹30,000. If you don't know your Basic + DA, leave it blank and the calculator takes 50% of gross, the lowest PF wages the rule allows.

In a month with loss of pay or a mid-month joining, PF is worked out on the wages actually earned. See the monthly salary calculator for the prorated salary.

Capped at ₹25,000 or on Actual Wages

The law requires PF on wages up to ₹25,000. Many employers stop there; others pay on full PF wages. The calculator shows both:

• Capped: employee PF is at most ₹3,000; higher take-home, smaller PF.
• Actual wages: more goes into your EPF, take-home is lower, and the employer's cost rises. In a CTC structure the employer's share usually comes out of your CTC; see the salary breakup calculator.

Check your payslip: if your PF deduction is exactly ₹3,000 and your Basic + DA is above ₹25,000, your employer caps PF. Employees with PF wages above ₹25,000 who were never EPF members are not covered compulsorily; existing members stay covered.

Employer PF Contribution and Total Cost

So the employer's cost is about 13% of PF wages, which is where the common "employer pays 13%" figure comes from. Only part of it reaches your EPF account. Some members are outside EPS, mainly those who joined EPF after 1 September 2014 with wages above the ceiling at the time. From 17 September 2026, those with wages up to ₹25,000 must be enrolled in EPS, as EPFO's FAQs explain. If you are still outside EPS, the full employer 12% goes to EPF; choose "No" for pension member in the calculator. For the life cover that EDLI pays to the family, use the EDLI calculator.

When PF Must Be Deposited

The employer deducts your 12% from salary and must deposit it, with its own share, by the 15th of the following month. Late deposit attracts interest and damages. Check your passbook on the EPFO member passbook portal; if a month is missing, raise it with HR and then on the EPFO grievance portal.

Want to save more than 12%? Use the VPF calculator. For the pension EPS will pay, use the EPF pension calculator.

How to Use This PF Calculator

1. Enter your monthly gross salary.
2. Enter Basic + DA, or leave it blank to use 50% of gross.
3. Choose whether you are a pension (EPS) member. Most employees are.
4. Read the two columns: PF capped at ₹25,000 and PF on actual wages, with your deduction, take-home after PF, the employer's EPF, EPS, EDLI and admin charges, and what goes into your EPF account.