The Employees' Provident Fund Organisation (EPFO) is a statutory body under the Ministry of Labour that manages provident fund, pension, and insurance for employees.
EPFO schemes:
- EPF (Employees' Provident Fund) - 12% employer + 12% employee contribution
- EPS (Employees' Pension Scheme) - 8.33% from employer's share
- EDLI (Employees' Deposit Linked Insurance) - 0.5% employer contribution
Applicability:
- Mandatory for establishments with 20+ employees
- Employees earning up to Rs 15,000 basic salary
- Voluntary for others
Monthly contributions must be deposited by the 15th of the following month.
Deadline
15th of the following month
View in Tax Calendar
See all EPFO contribution deadlines in our Tax Calendar with month-by-month breakdowns for the current year.
Open Tax Calendar