Monthly contributions
Computes the employee percentage of basic + DA and the employer EPF share after diverting 8.33% of capped wages to EPS.
Reviewed for current filing season: 10 June 2026
EPF Corpus Calculator at 8.25% for FY 2025-26
Project your Employees' Provident Fund balance at retirement. The calculator applies the employee 12% contribution, the employer split between EPF and the Employees' Pension Scheme, annual salary growth and the current EPFO interest rate of 8.25% computed on monthly running balances.
Rate update: The EPFO Central Board of Trustees has recommended 8.25% interest on EPF accumulations for FY 2025-26, unchanged from FY 2024-25, subject to notification by the Government of India. From the employer's 12%, 8.33% goes to EPS capped on the Rs 15,000 wage ceiling (about Rs 1,250 per month) and the balance is credited to your EPF account.
Employee contribution
12% of monthly basic + DA is deducted from salary and credited fully to your EPF account every month.
Employer contribution
Employer also pays 12%: 8.33% goes to EPS (capped at the Rs 15,000 wage ceiling) and the rest, about 3.67%, goes to EPF.
Interest at 8.25%
Interest accrues on monthly running balances and is credited annually, compounding your corpus until retirement at 58.
Project Your EPF Corpus at Retirement
Enter your current age, salary and existing PF balance. The projection assumes contributions continue every month until retirement and the current 8.25% rate stays constant.
Important limits
- Interest on employee contributions above Rs 2.5 lakh per year (Rs 5 lakh where the employer does not contribute) is taxable under Rule 9D and tracked separately.
- Withdrawal before 5 years of continuous service can be taxable, with TDS under Section 192A at 10% where the taxable amount is Rs 50,000 or more and PAN is furnished.
- The 8.33% EPS share is computed on wages capped at Rs 15,000 per month; EPS builds a pension entitlement, not a lump-sum corpus, and is excluded from this projection.
- The projection assumes a constant 8.25% rate. EPFO declares the rate each year, so actual returns will vary.
PF interest, Form 16 and your ITR
All India ITR can report taxable PF interest correctly, reconcile AIS entries and file your salary return for AY 2026-27.
- Rule 9D taxable interest check
- Early withdrawal and 192A TDS review
- Form 16, AIS and Form 26AS reconciliation
VPF, exempted trusts and international workers have special rules; ask an expert before acting.
How EPF Contributions Are Split
Under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, both employee and employer contribute 12% of monthly basic pay plus dearness allowance. The two sides are treated differently. The employee's entire 12% goes into the EPF account. The employer's 12% is split: 8.33% is diverted to the Employees' Pension Scheme (EPS), but only on wages up to the statutory ceiling of Rs 15,000 per month, which caps the EPS share at about Rs 1,250 per month. Whatever remains of the employer's 12% after the EPS diversion is credited to the EPF account.
| Monthly basic + DA | Employee to EPF (12%) | Employer to EPS (8.33%, capped) | Employer to EPF (balance) |
|---|---|---|---|
| Rs 15,000 | Rs 1,800 | Rs 1,250 | Rs 550 |
| Rs 30,000 | Rs 3,600 | Rs 1,250 | Rs 2,350 |
| Rs 60,000 | Rs 7,200 | Rs 1,250 | Rs 5,950 |
| Rs 1,00,000 | Rs 12,000 | Rs 1,250 | Rs 10,750 |
EPF interest is computed on the monthly running balance and credited once a year after the rate is notified. The Central Board of Trustees has recommended 8.25% for FY 2025-26, the same as FY 2024-25.
Worked Example: One Year at Rs 30,000 Basic + DA
Suppose your basic + DA is Rs 30,000 with a zero opening balance. Each month, the employee deposits Rs 3,600 (12%) and the employer's EPF share is Rs 3,600 minus the Rs 1,250 EPS diversion, i.e. Rs 2,350. Monthly EPF inflow is Rs 5,950 and the year's contributions total Rs 71,400. Interest at 8.25% (0.6875% per month) accrues on the running balance: the first month's deposit earns interest for 11 months, the second for 10, and so on, giving about Rs 2,700 of interest. The year-end corpus is roughly Rs 74,100. Over a full career, annual salary growth and compounding make the corpus grow much faster than contributions alone.
Tax Rules to Keep in Mind
Interest above Rs 2.5 lakh contribution
Since FY 2021-22, interest on employee contributions exceeding Rs 2.5 lakh a year (Rs 5 lakh for funds without employer contribution) is taxable. EPFO maintains a separate taxable balance under Rule 9D and TDS may apply on that interest.
Withdrawal before 5 years
Withdrawing the accumulated balance before 5 years of continuous service can make it taxable in the year of receipt, and TDS under Section 192A applies at 10% where the amount is Rs 50,000 or more and PAN is furnished. Transfers between jobs preserve continuity.
After 5 years
Accumulated balance withdrawn after 5 years of continuous service is generally exempt. Interest credited after employment ends, however, can be taxable, so time the final withdrawal carefully.
How the calculator works
Interest accrual
Accrues interest at 8.25% per annum on the monthly running balance and credits it to the corpus at the end of each year, the way EPFO does.
Salary growth
Increases basic + DA by your expected percentage after every completed year, raising both employee and employer contributions.
Corpus at retirement
Adds opening balance, all contributions and accumulated interest to show the projected corpus, with the contribution and interest split.
Frequently Asked Questions
What is the EPF interest rate for FY 2025-26?
The EPFO Central Board of Trustees has recommended 8.25% for FY 2025-26, unchanged from FY 2024-25. Interest is calculated on monthly running balances and credited annually once the government notifies the rate.
How much goes to EPF and how much to EPS from the employer's 12%?
The employee's full 12% of basic plus DA goes to EPF. From the employer's 12%, 8.33% goes to the Employees' Pension Scheme, capped at the Rs 15,000 statutory wage ceiling (a maximum of about Rs 1,250 per month), and the balance goes to the EPF account.
Is interest on EPF taxable?
Interest on employee contributions above Rs 2.5 lakh per year (Rs 5 lakh without employer contribution) is taxable under Rule 9D. Interest within the limit stays exempt while you are in service.
Is TDS deducted on EPF withdrawal before 5 years?
Yes. If the accumulated balance is withdrawn before 5 years of continuous service and the taxable amount is Rs 50,000 or more, TDS applies under Section 192A at 10% where PAN is furnished, and the withdrawal itself can become taxable in the year of receipt. After 5 years of continuous service the balance is generally exempt.
Does this calculator include the Employees' Pension Scheme payout?
No. The EPS portion of the employer contribution builds a separate pension entitlement that is paid as a monthly pension, not as a lump sum. This calculator projects only the EPF corpus from employee and employer EPF contributions plus interest.
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Sources reviewed
- PIB, Ministry of Labour and Employment: CBT recommends 8.25% EPF interest rate for FY 2025-26
- EPFO: Frequently asked questions on contributions, interest and withdrawals
- Income Tax Department: Salaried individuals for AY 2026-27 - retirement benefits and TDS
This projection uses the recommended 8.25% rate for FY 2025-26 as on 10 June 2026 and assumes it stays constant; actual EPFO rates change yearly. VPF, exempted-trust rules, the Rs 2.5 lakh taxable-interest computation and EPS pension amounts need separate, case-specific review.
