Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Calculate employee EPF, employer EPF, EPS diversion and voluntary contribution using transparent wage ceilings and editable statutory rates.
Calculate EPF and EPS contribution split
Monthly contribution split
Employee EPF + VPF
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Total employer contribution
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Destination
Amount
Employer share diverted to EPS
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Employer share remaining in EPF
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Total monthly EPF credit excluding EPS
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Total annual employee + employer contribution
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How This Is Calculated
Employees typically contribute 12% of basic + DA to EPF (optionally more via Voluntary Provident Fund, VPF). The employer's matching 12% is split — up to 8.33% of wages (capped at the EPS wage ceiling) goes to the Employee Pension Scheme (EPS), and the remainder goes to the employee's EPF account. Interest is declared annually by EPFO and credited to the EPF balance; the EPS portion instead builds pension entitlement, not a lump-sum balance.
Frequently Asked Questions
What is the standard EPF contribution rate?
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Both employee and employer typically contribute 12% of basic + DA each. The employee's full 12% goes into their EPF account; the employer's 12% is split, with a portion routed to the Employee Pension Scheme (EPS) up to the EPS wage ceiling, and the rest going to EPF.
What is the difference between EPF and EPS?
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EPF (Employees' Provident Fund) is a savings account that earns annual interest and is paid out as a lump sum. EPS (Employees' Pension Scheme) is funded from part of the employer's contribution and instead builds entitlement to a monthly pension after retirement — it does not earn interest as a balance the way EPF does.
What is VPF and is it worth contributing?
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Voluntary Provident Fund (VPF) lets an employee contribute more than the mandatory 12% of basic + DA to their EPF account, earning the same EPF interest rate. It's a way to save more at a government-backed rate, but note that EPF interest itself becomes taxable on the employee's own contribution above ₹2.5 lakh per year.
Is EPF withdrawal taxable?
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EPF withdrawal is tax-free if made after 5 years of continuous service (including transferred service across employers). Withdrawals before 5 years are taxable, and TDS may apply above a threshold — see the site's dedicated EPF Withdrawal TDS Calculator for the exact treatment.
How is EPF interest calculated and taxed?
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EPFO declares an interest rate annually, applied monthly on the running balance. Interest on an employee's own contribution is tax-free up to ₹2.5 lakh per year (₹5 lakh if there is no employer contribution to the fund); interest on contributions above that threshold is taxable.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
Scope: Computes monthly EPF (Employees' Provident Fund), EPS (Employees' Pension Scheme) and voluntary VPF (Voluntary Provident Fund) contributions, and projects the year-wise compounded corpus to retirement.
Calculation logic
Employee EPF contribution = 12% of 'pay' (basic + DA, capped at the wage ceiling for employees at/below it, or on actual pay if the employer/employee has opted for contribution above the ceiling).
Employer contribution = 12% of pay, split as 8.33% of pay (capped at ₹15,000, i.e., maximum ₹1,250/month) diverted to EPS, and the balance (3.67% of pay, or more if EPS is capped and the excess flows to EPF) credited to the employee's EPF account.
VPF: employee can voluntarily contribute above the mandatory 12%, up to 100% of pay, credited entirely to the EPF account (VPF does not have a separate employer match).
Project the corpus forward year by year, compounding at the EPF interest rate declared for each year, adding that year's contributions.
Inputs and assumptions
EPF/EPS contribution rates (12% employee, 8.33%/3.67% employer split) and the EPS wage ceiling (₹15,000) follow the current EPF Scheme/EPS provisions.
EPF interest rate used for projection is the rate declared by the Central Board of Trustees/notified by the Government for each year — projected future years use the rate entered by the user as an assumption, since future rates are not predetermined.
Exclusions and edge cases
Some establishments/employees are covered under a reduced 10% contribution rate (specific categories under the EPF Act) rather than the standard 12% — the calculator applies the standard 12% rate unless the user selects the reduced-rate category.
Does not itself compute the EPS pension amount from the accumulated EPS corpus — see the EPS Monthly Pension Estimator, which uses the separate EPS-95 pension formula (not a corpus-based computation, since EPS operates on a defined-benefit, not defined-contribution, basis for the pension payout).