EPF Calculator — Provident Fund Corpus and Pension Split
Both you and your employer contribute 12% of basic pay, but the two do not go to the same place. Part of the employer’s share is diverted to the pension scheme and does not earn the EPF rate. This shows the split and the corpus at retirement.
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Where the money actually goes
You contribute 12% of basic pay and dearness allowance. Your employer matches it, but 8.33% of pay — calculated on a wage ceiling of ₹15,000 — is diverted to the Employees’ Pension Scheme, and only the remainder joins your provident fund.
That diverted portion buys a pension at retirement rather than a lump sum, and it does not earn the EPF interest rate. For higher earners this means a smaller share of the employer’s contribution compounds than most people assume.
Withdrawal and the tax position
The corpus is exempt from tax if you have completed five years of continuous service. Withdraw earlier and it becomes taxable, with TDS deducted where the amount exceeds the threshold and PAN is not furnished.
Service with different employers counts as continuous where the balance was transferred rather than withdrawn — which is a good reason to transfer rather than settle when you change jobs.
Partial withdrawal is permitted for defined purposes: house purchase or construction, medical treatment, marriage, and education, each with its own eligibility and limits.
When the employer does not deposit
Deducting the employee’s share and failing to deposit it is an offence under the EPF Act, and interest and damages follow under Sections 7Q and 14B.
Check your contribution history through the EPFO member portal. Where deposits are missing, a complaint to the Regional Provident Fund Commissioner starts an inquiry under Section 7A.
Keep your salary slips. They establish what was deducted, which is the starting point of any complaint.
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