PF wage ceiling ₹25,000 calculator: who is newly covered and what it costs each month
Enter how many employees you have in each salary band and what share of salary is basic plus DA. You get the newly covered headcount and the monthly employer cost before and after the ceiling, with the 12% / 8.33% / 3.67% split shown.
Indicative only. The figures above are worked out from what you entered, in your browser, and are not stored anywhere. They are not advice and not a filing. The consultation is where your real payroll and records get verified. NidhiSetu is independent and not affiliated with EPFO or ESIC; their own services are free.
How this is calculated
- PF wages = gross × the basic + DA share you set. The ECR uses each employee's actual PF wages; this uses band averages.
- Before: ceiling ₹15,000. Employees with PF wages at or below it are covered on actual wages. Employees above it are either members contributing on ₹15,000 (box ticked) or excluded (box unticked).
- After: ceiling ₹25,000. Everyone with PF wages at or below ₹25,000 is covered on actual wages; above it, members contribute on ₹25,000 and never-members may stay excluded.
- Employer cost per head = EPS 8.33% + EPF 3.67% (together 12%) + EDLI 0.5% + admin charges 0.5%, all on the contribution base. The employee's own 12% is shown but is a deduction, not an employer cost. Minimum admin charges and EDLI wage caps are not modelled.
- The ceiling itself, the EDLI rate and the admin charge are as I last verified them; the October 2026 ECR post carries the official source.
Questions about this tool
Which salary counts for the PF ceiling?
PF wages: basic pay plus dearness allowance (and retaining allowance where paid). HRA, overtime and most allowances are outside PF wages under the EPF Act. The 50% wage rule under the Labour Codes can add excluded allowances back; use the CTC calculator for that.
Do employees above ₹25,000 have to be covered?
An employee whose PF wages exceed the ceiling at joining and who was never a PF member can be treated as an excluded employee. Existing members stay members. The tool lets you choose how you treat employees above the old ceiling.
Why is EPS shown separately?
The employer's 12% is split: 8.33% goes to the pension scheme (EPS) on wages up to the ceiling and 3.67% to the provident fund. EDLI (0.5%) and administrative charges (0.5%) are on top of the 12%.
Are these the figures I should file?
No. They are indicative, built on the averages you enter. Your ECR must use each employee's actual wages. The consultation is where the real payroll gets checked.
Read the rule behind this tool
Other employer tools
Get a WhatsApp when a rule changes
I send one WhatsApp when EPFO or ESIC issues something that changes what you must do. No marketing.
Want the real numbers checked?
A 15-minute call on fit and scope, then a written quote before any paid work. Or ask me a question on WhatsApp first; it costs nothing to send a message.
Employee with a PF problem? Book a consultation — ₹499 · or call +91 98397 17791
I never ask for your OTP, UAN password or bank login.
NidhiSetu is independent and not affiliated with EPFO. EPFO's own services are free.