Social security
EPF/EPS employer contribution
Rate
12%
Statutory wages
Cap
₹25,000
Per monthly
Timing
monthly
0%100%
Allocation
EPS 8.33%
EPF 3.67%
What can change this rule+
Inputs
- Employee EPFO member status
- Statutory wages
- International worker
- SSA COC
- Establishment coverage
Conditions
- Existing member rules continue even if salary later exceeds ceiling
- First-time employee above statutory ceiling may be excluded under scheme conditions
Exceptions
- International-worker special rules may remove ordinary ₹25,000 ceiling
- SSA/Certificate of Coverage may alter treatment