EPF Rate of contributions and Wage Ceilings
Wage Ceiling
|
Period
|
Wage Ceiling (In Rs)
|
|
01.11.1952 to 31.05.1957
|
300/-
|
|
01.06.1957 to 30.12.1962
|
500/-
|
|
31.12.1962 to 10.12.1976
|
1,000/-
|
|
11.12.1976 to 31.08.1985
|
1,600/-
|
|
01.09.1985 to 31.10.1990
|
2,500/-
|
|
01.11.1990 to 30.09.1994
|
3,500/-
|
|
01.10.1994 to 31.05.2001
|
5,000/-
|
|
01.06.2001 onwards
|
6,500/-
|
Rate of Contributions (Account No. 1)
|
Period
|
E.P.F.
|
|
01.11.1952 to 31.12.1962
|
6.25% of wages
|
|
01.01.1963 to 31.07.1988
|
6.25%, 8% (with Employees strength > 50)
|
|
01.08.1988 to 31.05.1989
|
8.33%, 8.33% (with Employees strength > 50)
|
|
01.06.1989 to 30.04.1997
|
8.33%, 10% (with Employees strength > 50)
|
|
01.05.1997 to 21.09.1997
|
8.33%, 8.33% (with Employees strength > 20)
|
|
22.09.1997 onwards
|
10%, 12% (with Employees strength > 20)
|
Rate of FPS/EPF (Account No. 10)
|
Period
|
Rate of FPS/EPF
|
|
01.01.1971 to 15.11.1995
|
1-1/6% of wages payable out of EPF contribution by employee & Employer
|
|
16.11.1995 onwards
|
8.33% of wages out of Employer’s share contribution
|
Rate of Administration Charges Payable by the Employer (Account No. 2)
|
Period
|
Administration Charges
|
|
Upto 30.09.1985
|
0.37% of wages
|
|
1.10.1985 to 31.7.1998
|
0.65% of wages
|
|
1.8.1998 onwards
|
1.10% of wages
|
Rate of Administration Charges Payable by the Employer (Account No. 21)
|
Period
|
Rate of EDLI Contribution
|
|
From August, 1976
|
0.5% of wages payable by the employer
|
Rate of Administration Charges Payable by the Employer (Account No. 22)
|
Period
|
Administration Charges of EDLI
|
|
8/1976 to 30.09.1994
|
0.1% of wages
|
|
01.10.1994 onwards
|
0.01% of wages
|
|