Employer Rates of Contribution to various PF Accounts

Revised Rates of Contribution to various PF Accounts w.e.f. 1 June 2018

In line with the recent amendment/ reduction in PF Admin charges notified by the EPFO, the revised rates of contribution to various PF accounts applicable w.e.f. 1 June 2018, are as under:

Contribution Rate (%)	Employee’s Contribution Rate (%)	Employer’s Contribution Rate (%)
A/c No. 1: PF Contribution Account	12.00	3.67
A/c No. 2: PF Admin Charges Account	–	0.50
A/c No. 10: EPS Contribution Account	–	8.33
A/c No. 21: EDLIS Contribution Account	–	0.50
A/c No. 22: EDLIS Admin Charges Account	–	–
Total Contribution	12.00	13.00

EPFO some changes in Admin & EDLI charges

A/C-2 (EPF Admin charge)             = 1.10% => 0.85%

Reduction in Rate of Administrative Charges from 1.10% to 0.85%  of the pay:

The Government of India issues notification No. S.O. 323(E) and S.O. 324(E) both dated 02.02.2015,  on reducing the administrative charges under the Employees’ Provident Funds Scheme, 1952. The Ministry of Labour and Employment, Government of India, has issued a notification to revise the rate of administrative charges under the Employees’ Provident Funds Scheme, 1952. The changes will be effective from 1 January 2015 so administration charges payable upto 31.12.2014 will be levied at old rate.EPFO (Employees Provident Fund Organisation) has cut the administrative fee it charges under the ambit of its social security schemes, effective from January 1st 2015. The administrative charges have been reduced to 0.85% of basic wage from 1.10% as per a Labour Ministry Notification No. S.O. 323(E) and S.O. 324(E) both dated 02.02.2015.According to the notification, the minimum monthly administrative charges will be Rs 25 for every non-functional firm having no (PF) contributing member and Rs 200 for any other establishments. 

A/C-2 (EPF Admin charge)             = 0.85% => 0.65%

MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 15th March, 2017 S.O. 827(E).—In exercise of the powers conferred by the Explanation to paragraph 30 read with paragraph 39 of the Employees' Provident Funds Scheme, 1952, and in supersession of the notification of the Government of India in the Ministry of Labour and Employment published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 323(E), dated the 2nd February, 2015, except as respects things done or omitted to be done before such supersession, the Central Government, after consulting the Central Board and having regard to the resources of the Employees’ Provident Fund available for meeting its normal administrative expenses, hereby fixes the administrative charges payable by the employer for the purposes of paragraph 30 and sub-paragraph (1) of paragraph 38 of the said Scheme with effect from 1st April, 2017 at 0.65 per cent (zero point six five per cent.) of the pay as referred to in the said paragraphs subject to a minimum sum of seventy-five rupees per month for every non-functional establishment having no contributory member and five hundred rupees per month per establishment for other establishments. 2. For the removal of doubts, it is hereby notified that nothing contained in this notification shall affect the administrative charges payable in respect of the period up to and inclusive of the 31st March, 2017 in respect of which the notification referred to in paragraph 1 herein shall continue to apply as if the same had not been superseded

A/C -22 (EDLI Admin Charge)        = 0.01% => 0

NOTIFICATION New Delhi, the 15th March, 2017 S.O. 828(E).—In exercise of the powers conferred by clause (a) of sub-section (4) of section 6C of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), and in supersession of the notification of the Government of India, in the Ministry of Labour and Employment published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 324(E), dated the 2nd February, 2015, except as respects things done or omitted to be done before such supersession, the Central Government hereby determines that no sum shall be payable for the time being by the employer in relation to his employees as the further sum payable by the employer every month to the Deposit-Linked Insurance Fund for the meeting the expenses in connection with the administration of the Employees Deposit-Linked Insurance Scheme, 1976 other than the expenses towards the cost of any benefits provided by or under that scheme. 2. For the removal of doubts, it is hereby notified that nothing contained in this notification shall affect the administrative charges payable in respect of the period upto and inclusive of the 31st March, 2017 in respect of which the notification referred to in paragraph 1 herein shall continue to apply as if the same had not been superseded. 3. This notification shall come into force from 1st day of April, 2017.

A/C-2 ( EPF Admin charge)           =  0.65%  => 0.50%

S.O. 2011(E).- In exercise of the powers conferred by the Explanation to paragraph 30 read with paragraph 39 of the Employees’ Provident Funds Scheme, 1952, and in supersession of the notification of the Government of India in the Ministry of Labour and Employment published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 827(E), dated the 15th March, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, after consulting the Central Board and having regard to the resources of the Employees’ Provident Fund available for meeting its normal administrative expenses, hereby fixes the administrative charges payable by the employer for the purposes of paragraph 30 and sub-paragraph (1) of paragraph 38 of the said Scheme with effect from 1st June, 2018 at 0.50 per cent (zero point five zero per cent.) of the pay as referred to in the said paragraphs subject to a minimum sum of seventy-five rupees per month for every non-functional establishment having no contributory member and five hundred rupees per month per establishment for other establishments.

2. For the removal of doubts, it is hereby notified that nothing contained in this notification shall affect the administrative charges payable in respect of the period up to and inclusive of the 31st May, 2018 in respect of which the notification referred to in paragraph 1 herein shall continue to apply as if the same had not been superseded.