Under the EPF Act, 1952, both employer and employee contribute 12% of the employee’s basic wages plus DA towards the provident fund. However, many employers are still unclear about special cases, exemptions, and wage ceilings.

Key EPF contribution highlights for 2025

  • 12% PF Contributions: 12% contribution by both employer and employee, subject to a wage ceiling of ₹15,000.
  •  PF Wage Allowances: Certain allowances included in PF wage calculation for accurate contributions.
  •  Voluntary Contributions: Voluntary Provident Fund (VPF) option for higher employee contributions.
  •  EPS & EDLI Contributions: Separate contributions for EPS (Pension Scheme) and EDLI (Insurance Scheme).

We guide businesses in applying the right rules, ensuring compliance, and handling PF audits smoothly.