EPF Contribution Calculator India — Employee & Employer PF Split 2026

Last updated: 29 April 2026 Reviewed by Deepa Krishnan, CFP

The **EPF contribution** is 12% of (Basic + DA) from both employee and employer. However, the employer's 12% is split: 3.67% to EPF and 8.33% to EPS (Employee Pension Scheme, capped at ₹1,250/month). Employees can additionally contribute a **Voluntary Provident Fund (VPF)** above 12% to increase their EPF corpus while earning the same 8.25% interest.

Monthly Basic + DA (₹)

Voluntary PF (% extra) VPF is on top of mandatory 12%

Employee EPF (12% of Basic) —

Voluntary PF (VPF) —

Employer EPF (3.67%) —

Employer EPS (8.33%) —

Total Monthly to EPF Account —

View Year-by-Year Breakdown

Real-World Examples — 2026

₹30,000 basic — EPF/EPS split

Monthly contributions: Employee PF = ₹3,600 (12%). Employer: EPF = ₹1,101 (3.67%), EPS = ₹1,250 (capped). Total to EPF account = ₹4,701. Total monthly EPF-related deduction = ₹7,201 from combined CTC. EPS ₹1,250 is separate — not in your EPF account.

High earner — above ₹15,000 basic

For ₹1 lakh basic: Employee PF = ₹12,000. Employer EPS = ₹1,250 (capped). Employer EPF = ₹12,000 × 3.67% = ₹4,404. Total EPF account credit = ₹16,404/month. Higher earners benefit most from EPF as tax-free compounding grows significantly.

Frequently Asked Questions

What is the difference between EPF and EPS?

EPF (Employee Provident Fund): both employee 12% and employer 3.67% go here — you get this with interest on retirement/resignation. EPS (Employee Pension Scheme): employer's 8.33% (capped at ₹1,250/month) goes to EPS — this funds a monthly pension after age 58 with 10+ years of service. You don't receive EPS corpus directly.

What is VPF and should I invest in it?

VPF (Voluntary Provident Fund) is additional contribution beyond mandatory 12%. It earns the same EPF rate (8.25%) and has the same EEE tax treatment. For risk-free, tax-free guaranteed returns, VPF is superior to most fixed income alternatives. However, it is illiquid until retirement.

Is EPF interest fully tax-free?

EPF interest is tax-free for employee contributions up to ₹2.5 lakh/year (₹5 lakh for government employees). Interest on contributions above this threshold is taxable. Employer contributions up to 12% of basic are tax-free. Withdrawal after 5 years of continuous service is tax-free.

Is the EPF Contribution Breakup Calculator free?

Yes, completely free on CalcPhi with no registration.

Are my inputs stored?

No. All calculations run in your browser. Your data is never stored.

Is it mobile-friendly?

Yes. Works on all modern smartphones and tablets.