Find the employer's PF contribution, and how it splits between EPF and EPS.
The employer's 12% contribution is split: 8.33% (capped) goes to EPS pension, and the rest goes to your EPF balance.
EPS: 8.33% of pensionable salary (capped at ₹15,000)
EPF: Remainder of the employer's 12%
Your employer also puts 12% of your basic pay plus DA into your provident fund, but unlike your own share, it is split. Part goes to the Employees' Pension Scheme and the rest to your EPF account. The employer contribution calculator shows the total employer share and exactly how it divides between EPS and EPF, with or without the ₹15,000 pension wage ceiling.
This split explains a common puzzle. Your payslip shows 12% deducted from you and your offer letter shows 12% from the employer, yet the EPF passbook shows a smaller employer credit than your own. The difference went to EPS, which pays a monthly pension later and does not show as a balance. Employees, HR teams and anyone reconciling a passbook use this tool to see where each rupee went.
1. Find monthly basic plus DA from your payslip.
2. Employer total = Basic × 12 ÷ 100.
3. Find the EPS base: with the ceiling, EPS base = min(Basic, ₹15,000); without it, EPS base = Basic.
4. EPS share = EPS base × 8.33 ÷ 100. With the ceiling this is at most about ₹1,250 a month.
5. EPF share = Employer total − EPS share.
6. Multiply by 12 for annual figures.
EPS is funded by a fixed 8.33% of wages from the employer's 12%, and the government adds a small subsidy for eligible members. Because the pension formula uses a capped salary of ₹15,000, the contribution is also capped at 8.33% of ₹15,000, about ₹1,250 a month. Everything above that stays in EPF. So for anyone earning more than ₹15,000 in basic, the EPS share is fixed and the EPF share grows with salary, which is why higher earners see most of the employer's money in their passbook.
Setting 'apply ceiling' to false computes EPS on the full basic. That matches members who, with their employer, opted to contribute to pension on actual wages above ₹15,000. For them, a much larger share of the employer's 12% goes to EPS and a smaller share to EPF. The trade-off is a larger defined monthly pension against a smaller EPF balance that earns interest and can be withdrawn. Most private-sector employees are on the capped basis, so the default is the ceiling.
The employer's statutory cost is slightly more than 12%. Employers also pay administrative charges to EPFO and a contribution to the Employees' Deposit Linked Insurance scheme, which gives a life cover to members. These are not credited to your account and this calculator does not include them. They are one reason a CTC figure can include a PF line slightly larger than 12% of basic. For a passbook check, only the EPS and EPF shares shown here matter.
Arjun, a sales manager in Ahmedabad, has a monthly basic plus DA of ₹42,000 and is on the standard capped pension basis, so the ₹15,000 ceiling applies.
Answer: Employer's total monthly contribution ₹5,040; To EPF ₹3,791; To pension (EPS) ₹1,250
Expecting the employer's full 12% to appear as the employer credit in the EPF passbook.
Computing EPS on full basic when you never opted for the higher pension.
Adding EDLI and admin charges to your expected EPF balance.
Assuming the employee's share is split too; it goes entirely to EPF.
Reconciling monthly employer credits in the EPF passbook.
Understanding the PF component of a CTC breakup.
Comparing capped and uncapped pension contribution options.
Payroll teams checking EPS and EPF challan amounts per employee.
Why does my employer's contribution split unlike my own?
Your own contribution goes fully into EPF. But part of your employer's contribution is sent instead to fund the EPS pension scheme — this rule only applies to the employer's share.