Any establishments employing 20 or more employees come under the PF Act. Wage ceiling of PF is Rs. 6,500/-.

The rate of PF contribution from Employees Salary is 12% of basic. A/c No. 1 Employees Share 12% of Basic PF Employers Share 3.67% of Basic EPF A/c No. 2 Employers Share 1.10% of total wages Admin Charges A/c No. 10 Employers Share 8.33% of Basic Pension Fund A/c No. 21 Employers Share 0.50% of total wages Employees Death Insurance A/c No. 22 Employers Share 0.01% of total Wages Inspection Charges for example :- if, Total Basis Wages Pf @12% EPF @ 3.67% Pension Fund @ 8.33% Rs. 6,500/- Rs. 780 Rs. 239 Rs. 541/Then A/c No.1 Rs. 1,019/- (Total of PF/EPF Rs. 780/- + Rs. 239/ A/c No. 2 Rs. 72/- (1.10% of Rs. 6500/-) A/c No. 10 Rs. 514/- (Pension Fund) A/c No. 21 Rs. 33/- (0.50% of Rs. 6500/-) A/c No. 22 Rs. 1/- (0.010% of Rs. 6500/-) Total PF Rs. 1,639/-