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Demystifying EPF Contributions: Employee vs. Employer Shares (2024 Update).

Understanding how your EPF contributions work is crucial for planning your retirement. This guide breaks down the employee and employer shares, including the recent rule change!


Table of Contents

Employee EPF Contribution

  • Share: 12% of your basic salary goes towards the EPF scheme.
  • Benefits: Accumulates interest and serves as a retirement corpus.
  • Example: If your basic salary is ₹20,000, your monthly EPF contribution is ₹2,400.

Employer EPF Contribution

Share: 12% of your basic salary, distributed as follows:

  • 3.67%: EPF scheme (increased from 3.33% in 2018)
  • 8.33%: Employee Pension Scheme (EPS) (for employees joining before September 1st, 2014)
  • 0.50%: Employee Deposit Linked Insurance (EDLI)
  • Benefits:
    • EPF contribution adds to your retirement corpus.
    • EPS provides pension benefits upon retirement or in case of death or disability.
    • EDLI offers insurance coverage in case of an employee’s unfortunate demise.

Important Note:

  • For employees joining after September 1st, 2014: Employer contribution towards EPS is discontinued. This entire 12% goes towards the EPF scheme.

Key Takeaways:

  • Both employee and employer contribute to your EPF, impacting your retirement savings.
  • Understand the breakdown of employer contributions (EPF, EPS, EDLI) for clarity.
  • Recent rule change affects employees joining after September 1st, 2014, increasing their overall EPF contribution.

Additional Notes:

  • Contributions are capped at a maximum wage ceiling of ₹15,000 for EDLI.
  • EDLI contributions are mandatory, even for employees above 58 years old.

By understanding these contributions, you can make informed decisions about your retirement planning and ensure a secure future.

source:www.epfindia.gov.in


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