Present Rates of Contribution
EPF • EPS • EDLI
Employer & Employee Share
Make PF contribution rules easier to understand
This page presents the full contribution structure along with explanatory notes, exemptions, wage ceiling points, administrative charges, inspection charges, and the rate history since 1952, in a polished and user-friendly layout.
Quick Snapshot
A fast summary for users who need the practical highlights first.
Employee EPF contribution
12% / 10%
10% applies only in specified cases
Employer EPS contribution
8.33%
Paid from employer share
EDLI contribution
0.50%
Subject to applicable wage ceiling
EPF admin charges
0.50%
w.e.f. 01-06-2018
Overview
This section explains the contribution accounts and the key structure in simple presentation format.
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Employee Share
Employee contribution is 12% or 10% of eligible wages, depending upon the type of establishment and specific applicability.
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Employer Share
Employer contributes the balance after pension contribution. The employer share is the difference between employee share and pension contribution.
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EPS
Pension contribution is payable at 8.33% out of employer’s share, subject to applicable rules and exceptions.
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EDLI & Charges
EDLI contribution and EPF administrative or inspection charges apply separately based on whether the establishment is exempted or un-exempted.
Present Rates of Contribution
The table below reorganizes the current rate chart into a clean website format for easier reading.
Current Rate Table
Contribution by contribution accounts and administration accounts
| Particulars | EPF | EPS | EDLI | EPF Admin Charges | EDLI Admin Charges |
|---|---|---|---|---|---|
| Employee | 12% / 10% ## | 0 | 0 | 0 | 0 |
| Employer | Difference of EE share and Pension Contribution | 8.33% ## | 0.5% ## | 0.50% !! [w.e.f. 01-06-2018] |
0 [w.e.f. 01-04-2017] |
When is 10% rate applicable?
- Any establishment in which less than 20 employees are employed.
- Any sick industrial company declared as such by the Board for Industrial and Financial Reconstruction.
- Any establishment which, at the end of any financial year, has accumulated losses equal to or exceeding its entire net worth.
- Any establishment in the following industries: Jute, Beedi, Brick, Coir, and Guar gum factories.
Rounding and minimum charge rules
- Contribution is rounded to the nearest rupee for employee share, pension contribution, and EDLI contribution.
- Employer share is the difference of the employee share payable as per statute and pension contribution.
- Monthly payable amount under EPF administrative charges is rounded to the nearest rupee.
- Minimum EPF administrative charge is Rs. 500 per month.
- If the establishment has no contributory member in the month, minimum administrative charge is Rs. 75.
Exempted establishment note
In case an establishment is exempted under the PF Scheme, inspection charges at 0.18%, minimum Rs. 5, are payable in place of administrative charges. In case the establishment is exempted under the EDLI Scheme, inspection charges at 0.005%, minimum Re. 1, are payable in place of administrative charges.
Important Notes
These notes explain how contribution rules apply under EPF, EPS, and EDLI.
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Under EPF
- Contributions are payable on the maximum wage ceiling of Rs. 15,000.
- The employee can pay at a higher rate, but the employer is not under any obligation to match that higher rate.
- To pay contribution on higher wages, a joint request from employee and employer is required under Para 26(6) of the EPF Scheme.
- In such cases, the employer has to pay administrative charges on higher wages, including wages above Rs. 15,000.
- For an International Worker, wage ceiling of Rs. 15,000 is not applicable.
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Under EPS
- Contribution is payable out of the employer’s share of PF. No contribution is payable by the employee.
- Pension contribution is not payable when an employee crosses 58 years of age and continues in service.
- Pension contribution is also not payable when an EPS pensioner drawing reduced pension rejoins as an employee.
- In both cases, the 8.33% pension contribution is added to the employer share of PF.
- If an employee is not an existing EPF/EPS member and joins on or after 01-09-2014 with wages above Rs. 15,000, the pension contribution part is added to employee share under EPF.
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Further EPS and International Worker points
- In all other cases, pension contribution is payable.
- A member joining after 50 years of age, if not a pensioner, cannot opt out of pension contribution merely because he or she may not complete 10 years of eligible service.
- The social security cover remains applicable till such person continues as a member.
- For an International Worker, the wage ceiling of Rs. 15,000 is not applicable from 11-09-2010.
- An existing EPS member as on 01-09-2014, whose pension contribution earlier applied on the EPS wage ceiling of Rs. 6,500, and who contributes above Rs. 15,000 from 01-09-2014, must give fresh consent and contribute 1.16% on wages above Rs. 15,000 in pension fund through the employer.
Under EDLI
- Contribution is to be paid up to the maximum wage ceiling of Rs. 15,000 even if PF is paid on higher wages.
- Each contribution is to be rounded to the nearest rupee. For each employee getting wages above Rs. 15,000, the amount will be Rs. 75.
- EDLI contribution continues to be payable even if the member has crossed 58 years of age and pension contribution is not payable, so long as the member remains in service and PF is being paid.
Rate of PF Contribution Since 1952
The historical rate table is preserved in full and displayed in a more polished web format.
Historical PF Contribution Rates
Search works live on the table below.
| Period | Rate | Payable on |
|---|---|---|
| 01.11.1952 to 31.03.1956 | 1 aana per rupee | Total basic wages, DA and food concession by both employers and employee. |
| 01.04.1956 to 31.03.1971 | 6.25% | Total basic wages, DA and food concession by both employers and employee. |
| 01.04.1971 to 31.07.1988 | 6.25%, Enhanced rate 8% | Total basic wages, DA and food concession by both employers and employee. As on 31st March 1972, the enhanced rate of 8 per cent was applicable to establishments employing 50 or more persons. |
| 01.08.1988 to 31.05.1990 | 8.33% | Total basic wages, dearness allowance including cash value of any food concession, and retaining allowance if any, payable to each employee who is a subscriber. |
| 01.06.1990 to 08.04.1997 | 8.33%, Enhanced rate 10% | Total basic wages, dearness allowance including cash value of any food concession, and retaining allowance if any, payable to each employee who is a subscriber. As on 31st March 1991, the enhanced rate of 10 per cent was applicable to establishments employing 50 or more persons. |
| 09.04.1997 to 21.09.1997 | 8.33%, Enhanced rate 10% | Notification dated 9th April, 1997 enhanced Provident Fund contribution rate from 8.33% to 10%. With this, 172 categories of industries or establishments out of 177 categories notified were to pay Provident Fund contribution at 10% w.e.f. 1.5.1997. |
| 22.09.1997 onwards | 10%, Enhanced rate 12% | a) Establishment paying contribution at 8.33% to 10% b) Establishment paying contribution at 10% to 12%. |
Administrative and Inspection Charges
Separate tables for un-exempted and exempted establishments.
EPF Administrative Charges Payable by Employers of Un-Exempted Establishments
| Period | Rate | Reckoned on |
|---|---|---|
| 01.11.1952 to 31.12.1962 | 3% | Total employers’ and employees’ contributions. |
| 01.01.1963 to 30.09.1964 | 3% | Total employer’s and employees’ contributions payable at 6.25%. |
| 01.01.1963 to 30.09.1964 | 2.4% | Total employer’s and employees’ contributions payable at 8%. |
| 01.10.1964 to 30.11.1978 | 0.37% | On total pay on which contributions are payable. |
| 01.12.1978 to 30.09.1986 | 0.37% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment was Rs. 5. |
| 01.10.1986 to 31.07.1998 | 0.65% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment was Rs. 5. |
| 01.08.1998 to 31-12-2014 | 1.10% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment is Rs. 5. |
| 01.01.2015 to 31.03.2017 | 0.85% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment is Rs. 500. |
| 01.04.2017 to 31.05.2018 | 0.65% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment is Rs. 500. |
| 01.06.2018 onwards | 0.50% | On total pay on which contributions are payable. Minimum administrative charges payable per month per establishment is Rs. 500. |
EPF Inspection Charges Payable by Employers of Exempted Establishments
| Period | Rate | Reckoned on |
|---|---|---|
| 01.11.1952 to 31.12.1962 | 0.75% | On total employees’ and employer’s contributions payable at 6.25%. |
| 01.01.1963 to 30.09.1964 | 0.75% | On total employees’ and employer’s contributions payable at 6.25%. |
| 01.01.1963 to 30.09.1964 | 0.60% | On total employees’ and employer’s contributions payable at 8%. |
| 01.10.1964 to 31.07.98 | 0.09% | On total pay on which contributions are payable. |
| 01.08.1998 onwards | 0.18% | On total pay on which contributions are payable. |
Quick Clarification Blocks
These help users understand the rule without reading the full tables first.
The employee contribution rate is generally 12%. However, in certain specified establishments and industries, the contribution rate can be 10%.
No. The employee may contribute at a higher rate, but the employer is not obliged to contribute at that higher rate. A joint request is required where contribution is to be paid on higher wages.
No. Pension contribution is not payable in specific cases, such as when an employee has crossed 58 years of age and is still in service, or where an EPS pensioner drawing reduced pension rejoins as an employee.
Yes. EDLI contribution is payable even if the member has crossed 58 years of age, provided the member remains in service and PF is being paid.