What are the PF contribution rates?

Short answerPF contribution is 12% of basic wages (plus DA) from the employee and 12% from the employer. Of the employer’s share, 8.33% goes to the pension fund (EPS) and the rest to PF. A wage ceiling of ₹15,000 applies for statutory coverage.

12% + 12%

Equal contribution from employee and employer on basic + DA.

EPS split and ₹15k ceiling

Employer’s 8.33% (up to the ceiling) goes to EPS; statutory coverage is on wages up to ₹15,000. Confirm current ceiling.

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This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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