PF (EPF) for employers
PF (EPF) for employers
Provident Fund basics for Indian employers: who is covered, the 12% contributions, the wage ceiling and monthly ECR filing.
45+ apps, AI in every appISO 27001 · ISO 42001 · DPDP ReadyPrices in INR and USDMSME (Udyam) registered
12% + 12%Employee and employer, of basic pay and DA
₹25,000Wage ceiling a month, from 17 September 2026
15thECR and payment due, following month
Who is covered
Establishments with 20 or more employees must register with EPFO, and smaller ones can join voluntarily. Employees earning up to the wage ceiling must be members. The ceiling was raised from ₹15,000 to ₹25,000 a month with effect from 17 September 2026.
How contributions work
- Employee: 12% of basic pay plus dearness allowance (PF wages).
- Employer: 12%, of which 8.33% goes to the pension scheme (EPS) on wages up to the ceiling and the rest to EPF.
- Employers also pay EDLI insurance and admin charges.
- Under the labour codes, allowances above 50% of total pay are added back to wages, which can raise the PF base.
Every month
- File the ECR and pay by the 15th of the following month.
- Give each new joiner a UAN or link their existing UAN.
- Show PF on the payslip.
Free tools for this
Do it in USR One. USR HRMS runs leave and attendance, and USR Payroll (add-on, India, by invitation) handles PF, ESI, PT, LWF and TDS on salary on the same employee record. Payroll software · USR HRMS