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Deep Guide to EPF & EPS Management

Statutory Compliance 14 Aug 2026

Deep Guide to EPF & EPS Management

Content:
A4Tool strictly adheres to Indian statutory requirements for the Employees' Provident Fund (EPF), Employees' Pension Scheme (EPS), and EDLI. It fully automates the calculation of employer and employee contributions during the payroll run and produces ready-to-upload text files for the government portal.
Prerequisites & Setup: Before running your first payroll, you must configure global PF settings:
  • Navigate to Statutory Compliance > Settings.
  • Locate the PF Settings tab.
Complete Field Reference (PF Settings):
  • Establishment Code: Your company's official registration number with the EPFO.
  • PF Wage Formula: Usually set to `BASIC + DA`. This dictates which earnings are considered when calculating the 12% deduction.
  • Statutory Wage Limit: By default, ₹15,000.
  • Enable Employer PF Capping: If checked, the company's 12% contribution is strictly capped at ₹1,800 per month, even if the employee's Basic exceeds ₹15,000.
  • Enable Employee PF Capping: If checked, the employee's deduction is capped at ₹1,800. If unchecked, the employee contributes 12% of their *actual* Basic wage, regardless of the limit.
How the 12% is Split: During payroll processing, the system automatically applies the following rules:
  • Employee Share: Deducts a flat 12% of the PF Wage (subject to your capping rules).
  • Employer Share: The company's 12% matching contribution is split into two parts:
  • EPS (Pension): 8.33% of the PF Wage (strictly capped at a max of ₹1,250).
  • EPF: The remaining 3.67% goes to the main fund.
  • EDLI & Admin Charges: Calculated at 0.5% each, added to the employer's total cost.
Step-by-step instructions (Generating ECR for EPFO):
  • After completing a Payroll Run, go to Statutory Compliance > EPF Contributions.
  • Click Generate Contributions and select the wage month. The system extracts the exact finalized values directly from the published payslips for accurate reporting.
  • Review the records in the data table. Ensure no employee has a missing UAN (Universal Account Number).
  • Click Export ECR.
Edge Cases & Restrictions:
  • Missing UAN: An employee cannot be included in an ECR file if their UAN is missing. Ensure all profiles are fully updated before generating the report.
  • Arrears: Arrears from previous months (due to backdated salary revisions) are processed and will appear as separate line items in the ECR export, mapped to the correct wage month.

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