Hello, in this post we will discuss the detailed explanation on PF admin charges. Here, we will cover the meaning, calculation and the revised administrative charges.
What are PF admin charges?
PF admin charges are the contribution from the employer’s end. It is calculated on the basis of your Basic+DA from your salary. The breakup of EPF contribution is different for the employee and the employer. In addition to 12% of employer PF/PS contribution, the employer also has to pay other charges. The full break-up of the percentage of contribution is as seen below:
- Employee – 12% of Employee Provident Fund (EPF).
- Employer –
- 3.67% into EPF
- 8.33% into EPS
- 0.5% into EDLI
- 0.50% into PF admin charges from June 2018
Note: Minimum contribution Rs. 500 or Rs. 75 for non-contribution of PF admin charges.
EPFO has reduced the administrative charges from 0.65% to 0.50% w.e.f June 1st, 2018, and waved off admin charges for the EDLI scheme.
PF admin Charges over the years
Calculation of PF admin charges
In this example, we have considered one PF contributing employee whose Basic+DA = 15,000.
| Accounts of pf challan | Employer Contribution | Calculation |
|---|---|---|
| A/C no 1: PF contribution account | 3.67% | 15000*0.0367=550.5 |
| A/C no 2: PF admin account | 0.5% | 15000*0.005=75 |
| A/C no 10: EPS account | 8.33% | 15000*8.33%=1249.5 |
| A/C no 21: EDLI account | 0.5% | 15000*0.005=75 |
| Total | 1950 |
10% Rate of contribution will be applicable for –
- Any establishment in which less than 20 employees are employed.
- Any following industries –
- Beedi
- Jute
- Brick
- Cior and
- Guar gum factories
- Sick industrial companies which have been declared as such by the Board for Industrial and Financial Reconstruction (BIFR).
- And Any establishment which has at the end of any financial year, Accumulated Losses equal to or exceeding its entire Net Worth.
| Particulars | Employer contribution | Employee contribution |
EPF Admin charges EPF Contribution EPS Contribution EDILS | 0.50% 1.67% 8.33% 0.50% | 10% |
Note:
- The employee contribution towards EPS, EPF, EDIL and Admin charges should be rounded up to the next value.
- Minimum administration charges have to be paid 75 for Non – Functioning organisation and employer contribution 500 per month towards EPF Admin charges.
Calculation of EPS, EPF, EDIL and Administration charges –
There are the following examples that will show you the contributions towards funds of employer and employee with the under or over the prescribed limits.
Calculation of employee contribution, when salary is less than 15,000
If an employee is paid 15,000 per month and his Basic Salary is 10000, DA 3,000, and HRA 2,000.
I,e. the calculation of contribution is –
Basic + DA = PF Gross Pay
>10,000 + 3,000 = 13,000
| Contributions | Employer | Employee |
| EPF | 13,000*3.67% = 477.1 Rounded up 477 | 13,000*12% = 1560 |
| EPS | 13,000* 8.33% = 1,082.9 Rounded up 1,083 | |
| Admin | 13,000*0.50% = 65 | |
| EDIL | 13,000*0.50% = 65 |
The contribution of EPS, EPF, EDIL and Admin will be rounded up individually
Calculation of employee contribution, when salary is more than 15,000
According to law, there is no restriction on contributors to deposit into the fund where the salary is above 15000.
If an employee is paid Rs. 18,000 per month. And his Basic 9,000, DA 7,000, HRA 2,000
Conveyance Allowance 1000
Total = 19,000
Basic + DA = EPF Gross
9,000 + 7,000 = 16000
Now, we can calculate the EPF contribution in the following ways.
Example-1
Calculation on Contribution of Total basic –
| Contributions | Employer | Employee |
| EPF | 16,000*12% =1920 (1920-1250 EPS) = 670 | 16000*12%=1920 |
| EPS | 15,000*8.33% = 1250 | |
| Admin | 16,000*0.50% = 80 | |
| EDIL | 15,000*0.50% = 75 |
Note – EPS and EDIL amounts will not be calculated on exceeding amounts.
Example-2
In this case, an employer contributes on ceiling limits, but the employee is contributing on Net Pay.
| Contributions | Employer | Employee |
| EPF | 15,000*3.67% = 550.5 | 16000*12%=1920 |
| EPS | 15,000*8.33% = 1250 | |
| Admin | 15,000*0.50% = 75 | |
| EDIL | 15,000*0.50% = 75 |
Example-3
In this case equivalent to the limit of 15,000 –
| Contributions | Employer | Employee |
| EPF | 15,000*3.67% = 550.5 Rounded up – 551 | 15,000*12% = 1,800 |
| EPS | 15,000*8.33% = 1250 | |
| Admin | 15,000*0.50% = 75 | |
| EDIL | 15,000*0.50% = 75 |
This completes our blog of PF/EPF admin charges. If you have any questions, drop them in the comment section below.
Read the notification here.
Related:
- PF interest rate – latest update
- Tax on PF withdrawal
- PF Forms – Different forms for employers and employees
Did you know you can automatically deduct PF admin charges in our payroll software?
Check out Saral PayPack for more details.
Join our exclusive Saral PayPack Insights WhatsApp Group for HRs and Payroll Professionals to stay ahead in the ever-evolving trends.
Get timely reminders, regular updates and insights into various aspects of payroll & HR operations as well as a sneak-peak into our Payroll software which is trusted by 5000+ professionals.
Scan the QR code or visit the link:
146 Comments
Our company stopped operations and no employees since 01.01.2017. What are the charges to be paid under A/c2, A/c.21, A/c.22 till date for filing nil returns. Upto 31.12.2016, all payments made and all returns filed. Thanks in advance
If the operations is closed for such a long time, you could have cancelled your PF registration. Please check on the same with your PF office.
Down below the comments to others, we note that admin charges of Rs.75.00 and EDLI charges of Rs.25.00 to be paid with nil returns. Can we pay the same amount from January 2017 onwards till date.
Since, the charges are from January, the same has to be paid along with late payment interest. SO plz check with your PF office for the interest applicable since the give time.
IF we have done LOP reversal of previous month, do we need to pay EDLI admin charges of 0.05% on the PF wages of 4 days LOP reversal , please check and update.
Yes, you have to make the payment of relevant admin charges
what is A/c No. 22 normally is remains 0 in the Challanwhy?
It is EDLI admin charges which is not applicable now, hence 0
If a petty contractor do civil maintenance work of about Rs. 15000 to 2 lacs and he has no any permanent employees . In that condition how many amount is deposited
If the question is related to PF admin charges, the this contractor does not come under PF
Since the contribution of EPF is restricted to 15k for employer and the employee contribution is calculated on total wages (not on 15k),,,please explain how the EPF aadmin charges are calculated based on the above instance.
Is the admin charge applicable every month?
Yes, it is applicable during every contribution
Dear Sir,
If Basic + DA morethan Rs. 15000/- .ie. Rs. 16500/- how much A/c No. 2 admin charges
If contribution on limited to Rs 15000 then A/c 2 will be 0.5% of 15000 else it will be 0.5% on 16500
Sir please reply me that what basic amount is sealed to employees regarding EPF benifits. I:e 15000 or 20000. Thank you sir.
Rs 15000
While preparing challan I fargot to enter Admn charges. Details of payment made is Basic 21060 A/c 1 Employer’s share 550 Employee’s share 1800 A/c 2 Admn charges 500 A/c 10 Employer’s Share 1250. how much amount I have to pay in A/c 21 & A/c 22 and how can i pay the amount
A/c 21 is 0.5% of the PF wages or 15000*0.5%, whichever is least. A/c 22 charges are not applicable.
Sir,
I am working in AP State Govt., Public Sector Undertaking (AP PSU). Now I am working on deputation in Telangana State Public Sector Undertaking (TS PSU). TS PSU is sending PF contribution amount cheque to AP PSU without administrative charges every month. AP PSU deposit the amount in EPF including Administrative charges. But due to Audit objection AP PSU is rejected to pay Administrative charges due to audit objection. TS PSU is also not willing to pay Administrative charges , as the employees are working on deputation and parent department is AP PSU.
In this regard, I request you to please clarify in regard to Administrative charges. Whether this amount should be paid by parent department (AP PSU) or deputed department (TS PSU).
The employer under whom the employee payroll is processed, that one will be responsible for the admin charges
If employees less than 10, than both contributions will be 10 percent. In this case employer contribution will be 1500 Or 1800 as minimum contribution of 1800? Pls tell
Min contribution will be 10% of 15000 which is 1500
Sir, what is the min charge at A/c No 2 (Admn charges) if firm is having no transaction. ( While submitting NIL report) presently Jan/2021
I saw somewhere that there is min charges of Rs. 500/- to A/c No 2. Kindly mention it is effective from which month and presently applicable Jan /2021
Hello sir,
My query is if in organization if 3 employees and all employees basic salary is greater than 15000 pf is not applicable (PF applied under voluntary purpose).
But pf number is enrolled as mandatory requirement in various tenders so what is further procedure need to do for filling nil return.
Please share the amount of minimum admin charges (for account no.2,21,22) applicable.
Every month nil return has to be filed. The minimum charges are
A/c 02 – Rs. 75
A/c 21 – Rs. 25
ACTIVE DIGITAL SIGNATURE CERTIFICATE NOT SHOWS IN THE MAIN TIME WHEN KYC APPROVE BY EMPLOYER. BUT WHY SHOW THIS GREAT PROBLEM. BUT WHY SOLVE THAT VERY VERY VITAL PROBLEM.
We are remitting PF contribution for our employees in 3 challans for same month. If actual admin charges (A/C 2) for each 3 challan is less than Rs.100/-,
now we have to pay minimum admin charges Rs.500 for Each 3 challans or what. Please clarify.
Yes. Admin Charges are accounted challan wise. Hence, you will have to minimum of Rs. 500 per Challan.
Dear Sir/Madam,
I work in an educational institution. It lodged a case against epfo on the matter of enforcing for epf contribution. Now, it got finasiled and now we have to give detailed salary structure with contributions towards pf, eps, edli, respective administrative charges and also interest accrued since 1989. We got all the required information except regarding epf administrative charges since 1989 to 1998. One thing I want a clarification regarding the epf contribution from 1989 t0 1991, This I got 8.33%. Kindly help us.
Admin Charges from 1989 to 1991 under A/c 2 is 0.65%, A/c 21 is 0.5% and A/c 22 is 0.1% of the wages
Sir i took esi and epf code for tender purpose. However we have not been awarded with the tender. How much admin charge do i have to pay?
Yes, You will ahve to make NIL return with payment of Min Admin Charges i.e. EPF Admin Charge of Rs. 75 and EDLI admin Charge of Rs. 25.
Why is it showing that we have to accept the declaration form of PMGKY even if we have not paid salaries to our employees due to lack of funds, in EPFO site ? How to file nil returns without accepting the declaration?
The declaration acceptance is shown only for eligible Employer based on your Sept/2019 to Feb/2020 ECR filing. Hence, accepting the declaration is mandatory.
If there are no employer & employee contributions in a month, should we still pay Rs.500/- for a/c 2 and Rs.200/- for a/c 22 ?
A/c 2 PF admin charges of Rs. 500 has to be paid.
I guess that if there are no employees in particular month then in Ac No 2 one has to just make a payment of Rs 75 in administration charges.
What should be the salary disbursal date if there are no employer & employee contributions in a particular month?
There is no requirement of salary disbursement date in case of nil return.
Sir, when I am paying arrears. Is it mandatory to pay admin charges as I dont see A/C 2 not populating by default while generating EPF arrear challana ? Please advise.
Yes, Admin charges are applicable on Arrears salary too.
Sir,
we have 4 components in Salary Basic + HRA+TA+Spl Allowance, if Basic is Above 15K and Gross Salary is above 65K, Which amt to be considered for Gross Wages, and if Basic is below 15K and Gross Salary is Above 25K, which amt to be considered for Gross wages and EPF, EPS & EDLI Wages, kindly advice
Gross Wages for PF her to be considered is Basic+TA+Spl Allowance.
our total salary is Rs.21300
what is rate of % a/cNo.21 payable — 0.05% of total wages or minimum of Rs.500 payable ??
If the amount mentioned is total salary of all employees, then Rs. 500 is payable.
If 30 employees contribution=30(1800+2000 VPF) than total employees contribution is 114000/-
And employer contribution is 1800×30=54000(EPF & ESI). What is the basis of calculation of EPF admin Charge & EDLI charges.
Kindly guide.
PF Admin Charges and EDLI charges are calculated on the Basic Salary.
Here, Taking into consideration that each Basic Salary is Rs 15000 which come to Rs. 450000(for 30 Employees)
Then, PF Admin Charges being 0.5% of Basic Salary which is 0.5% of 450000 = 2250
Also, EDLI Charges being 0.5% of Basic Salary which is 0.5% of 450000 = 2250
SIR
IF ONE CONTRACTOR IS NOT HAVING WORK FROM 6 MONTHS I.E SEP-2019 HOW MUCH AMOUNT PER MONTH HE HAVE TO PAY UNDER ADMIN CHARGES . pl explain the word non functional extabilishment.
They have to pay an amount of Rs. 500 per month in which there is no contribution.
Dear Sir,
I have paid EDLI Charges at the rate of 0.85% in Account Number 2 and Rupees 200 in Account Number 22 per month from 01st April 2017 to 01st December 2019 whereas EDLI charges in Account Number 2 have been reduced twice within the period of 01st April 2017 to 01st December 2019 and Account No. 22 – EDLI Admin Charges is waived off w.e.f 01st April 2017 by EPFO which I was not aware of.
Please guide me that is the payment made by me in these accounts is adjustable or not if yes then what is the process ???
You can write to your Additional PF Commissioner providing the details of Excess paid. They will check on the details and let you for an adjustment in the coming months.
Please inform me the latest PF deduction & rate for A/c No. 1,2,10 & 21 considering Basic wages – 10000/- DA – 2000/- HRA – 1000/- MA – 1000/-
Please have a look into the blog where the details are provided with examples
Hi Sir/Madam,
This side Sushant frpm Kolkata, would like to know that :
During payroll computation we found 1 employee aged above 58, his PF,EDLI,and Admin charges has been deducted by the payroll software excluding EPS as he attained Senior Citizen age.
While submitting the ECR in the portal we are getting the differences in EDLI and Admin Charge for that employee only.
Please suggest if we are need to deposit AC2_Admin Charge against that employee or not as AC21_EDLI is not fetching his data.
Yes, you have to deposit AC2 for that employee.
Hello sir,
My query is if in organization if 20 employees and all employees basic salary is greater than 15000 pf is not applicable .
But pf number is enrolled what is further procedure need to do for filling nill return.
Ig nill return not filed and notice come from pf Department what procedure for that notice replay
Name vihar padshala
Mobile number 9833803912
You have to file Nil Return every month with minimum Admin Charges.
Dear sir
I have 35 staff in our establishment 10 staffs getting salary Rs 35000 and above. balance 25 staffs getting salary less than Rs.15000. I have paid epf contribution for this 25 staffs only. It is correct or not. please explain. What type of records to be maintained for these 10 staffs getting more than salary Rs.35000 and also i have not paid any epf contribution it is correct or not please help us.
EPF for employees having a salary above Rs. 15000 is not applicable only in case employment is the first one for the employee, or they did not have any EPF contribution previously. In that case, your process is correct. Else, you will have to do EPF for the remaining 10 members too.
sir, I have been remitting in A/c No.22 minimum charges of rs. 200/ till july 2019. The extra paid from April 2017 to July 2019 is rs. 5200/. can it be adjusted? Please clarify how to do it.
Firstly, the payment under A/c 22 is not allowed in ECR. Hence, please verify the same. If the payment is done, then that amount cannot be adjusted with any other.
Sir, I am generating two Different Challan for my two contract site So should I required to Pay administrative minimum Charges Rs. 500 for each challan or Rs. 500 per month for all the challans. Please clarify my doubt.
Yes, if you are making the process in 2 different challans, then the Admin charges will be applied on both.
Sir, I am from Shimoga, After uploading text file, some column are required to fill the amount.
Please explain what is the correct amount to be filled in inspection charges Column
Total EPF Contribution EE Share in A/C No. 1 Rs. 66377/-
Total EPS Contribution A/C No. 10 Rs. 41819/-
Total Difference Between EPF & EPS ER Share A/C 1 Rs. 24,587/-
Total EDLI Contribution ER Share A/C 21 * amount to be filled Rs. ….
TOTAL EPF Charges A/c 2 Administration* amount to be filled Rs…. Inspection charges* ….
TOTAL EPF Charges A/c 22 Administration* amount to be filled Rs…. Inspection charges *….
Please clarify the same.
A/c 2 – 66377*0.5%, A/c 21 – Calculation to be done employee wise – For employees having a salary above 15000 it is Rs. 75 and below it is (Salary * 0.5%); A/c 22 – Not Applicable
Sir, I am from Shimoga [Karnataka State] Please explain what is the correct amount to be filled in ?? Column
Total EPF Contribution EE Share (A/C 1) 66377
Total EPS Contribution (A/C 10) 41819
Total Difference Between EPF & EPS (ER Share A/C 1) 24,587
Total EDLI Contribution (ER Share A/C 21) * –
TOTAL EPF Charges (A/c 2) Administration* –
Inspection * –
TOTAL EPF Charges (A/c 22) Administration* –
Inspection * –
A/c 2 – 66377*0.5%, A/c 21 – Calculation to be done employee wise – For employees having a salary above 15000 it is Rs. 75 and below it is (Salary * 0.5%); A/c 22 – Not Applicable
Can you please give the PF administration charges from 01.04.2017 to till date? A/c 2 and A/c 21
Thank you
A/c No. 2 – 0.65% from 01.04.2017 – 31.05.2018, 0.5% 01.06.2018 onwards, A/c no. 21 – 0.5% since 01.04.2017
We have shown 5 employees as excluded employees in PF. Now we want to include them in the PF Contribution. Is it possible?
If Yes what will be the date of Joining to be shown? If we show the Actual Joining date whether we are liable to give the contribution from that date?
Please give a reply
Yes, we can include them. Show the date of joining in PF as the month in which the PF contribution is started.
IF MY UNIT IS CLOSE FOR TWO MONTHS THEN HOW MUCH AMOUNT OF ( ADMIN A/C -2 ) CHARGE I SHOULD DEPOSIT IN EPFO PER MONTH
Hello,
You have to pay Rs. 500 per month for non-contribution period.
Please answer the query as We are exempted from EDLI Scheme as opted LIC since 2006. Few days back company got Notice (for the period of 2015 to 2017)for charging on lesser deposit amount under EDLI admin charges head(in relation to considering min. 200/-).As per our understanding in period, at that it was notified that half of the admin charges to pay which companies are exempted from EDLI scheme. Kindly advice what to do. If anyone is having that period’s any notification in relation to EDLI exempted, but covered under LIC, companies Admin liabilty
Hi Sir,
A/C no 1: PF contribution account – 3.67%, A/C no 2: PF admin account – 0.5% or minimum of Rs.500 (whichever is higher), A/C no 10: EPS account – 8.33%, A/C no 21: EDLI account – 0.5% or minimum of Rs.75 (whichever is higher). w.e.f 1st April 2017, Account No. 22 – EDLI Admin Charges is waived off.
kya a/c 02 meain 500/- or a/c 21 meain bhi 500 /- deposite karn hai
Dear Sir,
Please let us know how can I pay Admin II charges from April-2018, How can i prepare challan?
Sub:Non/Short payment of Administrative Charges (Account II) -reg
Sir/Madam,
With reference to above it is found that your establishment made short payment from April 2017 onwards for Administrative Charges in account II which is minimum Rs. 500/- w.e.f. 01/01/2015. You are requested to remit the balance amount within 7 days of receipt of this letter and submit challan & payment confirmation. Failing which deemed fit action shall be taken against the establishment / responsible person of the establishment as provided under EPF & MP Act’1952.
Hi Samiksha,
Login to your PF employer portal and make the required payment through the supplementary process.
Sir,
Pl give the latest ratio for administration charge.
We are remitting the administration charge as 0.5% on A/c No.21 ,
0.85% on A/c No. 2 and RS.200/- on A/c No.22.
Pl give the latest ratio for administration charge.
Hi Sir,
A/C no 1: PF contribution account – 3.67%, A/C no 2: PF admin account – 0.5% or minimum of Rs.500 (whichever is higher), A/C no 10: EPS account – 8.33%, A/C no 21: EDLI account – 0.5% or minimum of Rs.75 (whichever is higher). w.e.f 1st April 2017, Account No. 22 – EDLI Admin Charges is waived off.
Just Wanted to say thank you Saral team for useful information and answering questions of different users…above answer cleared my doubts…thank you!
if we have 100 employees but only 7 employees salary below 15000 need to pay epf
Hi Murari,
Yes, EPF will be applicable.
i m not adding admin charges while preparing challan what can i do
Hi Farhan,
Please add admin charges and pay.
Dear Sir,
A private limited company incorporated 2011.. Registered under the PF November 2018 ..We paid the PF unto May 2019…. we have 25 employees, we paid A/C no 2: PF admin account 500 or 0.50% which is higher but we received the Notice from PF office , for A/C no 2: PF admin account shortage 4500 … but we correctly paid I could not understand why they send the notice …….I verified ECR please kindly send a solution
Dear Sir,
A private limited company incorporated 2011.. Registered under the PF November 2018 ..We paid the PF unto May 2019…. we have 25 employees, we paid A/C no 2: PF admin account 500 or 0.50% which is higher but we received the Notice from PF office , for A/C no 2: PF admin account shortage 4500 … but we correctly paid I could not understand why they send the notice …….I verified ECR please kindly send a solution
Dear Sir / Madam,
Following details are correct / wrong…please reply..
BASIC + DA = 20000
ACCOUNTS OF PF CHALLAN EMPLOYER CONTRIBUTION CALCULATION
A/C no 1: PF contribution account 3.67% 734 – ROUND(20000*3.67%,0)
A/C no 2: PF admin account 0.50% 100 – ROUND(20000*0.5%,0)
A/C no 10: EPS account 8.33% 1250 ROUND – ((20000-5000)*8.33%,0)
A/C no 21: EDLI account 0.50% 100 ROUND – (20000*0.5%,0)
Total 2184
Hi Narayan,
Calculations are correct, with some considerations like PF admin Charge is actual of Rs. 500 whichever is least, EPS is Rs. 1250 or actual whichever is least i.e., 15000*8.33% by default, EDLI is Rs. 75 or actual whichever is least i.e., 15000*0.5% by default.
Hi,
Sir while preparing the epf challan, will the admin charge in ac 2, imposed 0.50% of EPF contribution or on total gross salary?
In case of salary is more than 15000, what will be the scenario for employee epf contribution, employer epf and eps contribution? Plz clarify with the example on the salary 15500
The 0.50% will be on Total PF contribution.
If salary exceeds 15000, then based on the company policy, you can restrict the contribution of PF on 15000 only or on the actual amount.
In case of restricted contribution, PF will be calculated on 15000 i.e 12% of 15000 = 1800 which is the Employee contribution. Employer contribution will be split as: EPF=550 and EPS=1250.
In case of non-restricted contribution, PF will be on actual contribution i.e 12% of 15500 = 1860 which is the Employee contribution. Employer contribution will be split as: EPF=610 and EPS=1250.
EPS contribution will be a maximum of 1250. Any extra contribution will go into EPF.
Sir maine first ecr upload 2 employees ki dated 10-05-2019 ko challan jama karaya tha par aaj tak employees ki passbook me paisa nahi aaya?
Hi Sir,
Is admin charges of 0.50% is charged on Wage limit of Rs.15,000/- or on actual Wage e.g. Rs.20,000/- on which employee has contributed VPF i.e., Rs.2400/-.
hi, I want to know the calculation of PF damage and Interest. kindly explain with an example.
I AM FROM J&K STATE, THERE MAY BE VARIATION IN ADD ONS.
Can some one clarify : Are “Administrative Charges” payable Separately on both the Components of Provident Fund Contributions i.e; Separately on Employers Contribution and Separately on Employees Contribution. for example: Rate of Admn. Charges( e.g; 5%) /100 X Employers Contribution & 5%/100 X Employees Contribution.
OR
Is it chargeable in total by taking Employers Contribution and Employees Contribution as a Single Component. For example : 5%/100 X Employers Contribution + Employees Contribution.
OR : 10% AS A WHOLE ON ON EMPLOYERS AND EMPLOYEES CONTRIBUTION.
HI,
If we pay Rs 500/- in account no 2 in case of nil return (functional), How much for ac no 22 ? (for the year 2016 and 2018)
Regards,
Lakshmi
Hi Lakshmi,
For the year 2016, Minimum amount for account 22 is Rs. 200. From April 2017, it is ZERO.
we have the exempted pf trust .pf admin charge is calculation on 15000/- or actual gross salary.
Hi Maliram,
Admin Charges are calculated on Actual PF Wages on which PF is calculated.
mininimum epf admin charges A/C NO.2,21,&22
Hi Sreekumar,
A/c No 2 – 0.5% of Contribution or Rs. 500 (Rs. 75 for non-contibution month)
A/c No 21 – 0.5% of Contribution
A/c No 22 – Not Applicable
Hi Sir,
1] An employee Basic salary = Rs.20,000/-
EPF ceiling =Rs.15,000/-
In a month of 30days, this particular employee is absent for 3 days i.e.; 20,000/30*27 = Rs.18,000/-
Now. whether PF is considered at 15000*12% (OR) 15000/30*27 *12% i.e; is it Rs.1800 (OR) Rs.1620 ?
2] An employee Gross salary is Rs.50,000/- i.e (Basic +DA+ HRA +special allowance)
In the ECR file, in the column of Gross wages, should I mention Rs. 50,000/- (OR) Basic +DA only ?
Thanks,
Kavya
Hi Kavya,
[1]PF will be considered on Rs, 18000
[2]You have to consider only Basic+DA
Hello Sir,
From the above example did you mentioned the ,
A/C no 1: PF contribution account 3.67% 15000*0.0367=550.5 – Do we need to rounded off this to nearest value which is 551!!
A/C no 10: EPS account 8.33% 15000*8.33%=1249.5-Do we need to rounded off this to nearest value which is 1250!!
Thanks,
Uma
Hi Uma,
With respect to Employer contribution,
A/c No. 10 is EPS contribution @ 8.33%
15000*8.33%=1249.5 ; round this to 1250
A/c No. 1 is difference between EPF & EPS @ 3.67%
15000*3.67%=550 (i .e; 1800-1250)
Regards,
KAVYA
Hi Uma,
The PF amount will be 550 & PS amount will be 1250. This is because PS is calculated first i.e 8.33% coming to 1250 on round-off. PF amount will be 1800-1250 = 550
Sir please replay
EDLI contribution =
EPF inspection charge =
EDLI Inspection charge =
Rate of contribution=
EPF Admin charge=
EDLI admin charge=
Hello Sir,
My Basic+ DA is Rs. 60,000/- per month. My PF contribution is 12%. How much PF admin and EDLI will be charged. Kindly explain
Hi Hemant,
Please note that PF admin & EDLI is charged to the employer and not to the employee. Hence, you are not required to pay the same.
How can i file the EPF Return for the EPF salary of above Rs.15,000/-.i.e.I need to pay PF amount of morethan Rs.1,800/- P.M.How can i file the return, its getting error when i file it, If i have entered above 15,000 EPF salary.Please help on this regard.
Hi Ekanathan,
you can use a software to generate the required return formate and upload it to the PF Employer Login. Else, you can also do the manual entry in PF Employer login and submit the details.
Dear Sir, Our two staff respectively have actually left our service on 30-09-2018 and due to clerical error the PF dues have been remitted for them up to 31-12-2018. what shall we do sir?
Please do not make such mistakes in the future because the refund takes time. Submit a request for refund with proof to verify your claim at your registered EPFO. If your registered EPFO is in another state then visit the nearest EPFO and submit the request.
Hello Sir,
Please advise if there is any penal damages for paying less than the Minimum Admin charges of Rs. 500/- For Eg: We paid throughout 17-18, PF Admin charges less than 500 and EDLI admin charges less than 200. So want to understand that PF office will ask for any interest or penalty on this less payment.
Please advise at the earliest
Hi Lakshmi,
Interest will be applicable as below
For 0 — 2 months delay – @ 5 % p.a. For 2 — 4 months delay – @10 % p.a. For 4 — 6 months delay – @ 15 % p.a. For delay above 6 months – @ 25 % p.a. (subject to a maximum of 100%)
Above this, the department may also levy penalty upto Rs. 5000
can u tell me where to pay this penalty? i mean whats the procedure online?
there is no penalty but pf deptt. will serve a notice to pay balance amount. example if you paid 200 as admin charges then balance 300 you have to pay to pf deptt.
Hi Sir,
If, Total Wages is Rs. 16,00,000/-
EDLI Contribution (Account No. 21) will be 0.5% on each employee’s pay.
Whether EPF Administration Charges (Account No.2) is also calculated at 0.5% on each employee’s pay OR on the total wages? Please advice.
Thanks,
Kavya
Hi Kavya,
Account No. 2 is calculated on the total wages.
Thank You Very Much Sir.
If I generate more than 3 challan in a month then is it compulsory to pay administrative charge for every challan? Sir you told Adm. charge for EDLI scheme is waived off from June 2018. Then Why you show it in the table “calculation of PF administrative charge’? it is confusing.
Yes.. each payment will attract the Admin charges based on the amount of contribution.
If arrear of april and may 2018 is deposited in the return for June 2018, whether pf admin charges should be charged at .65% or .50%? Please tell
Hi Sir. The PF admin will be charged at 0.5%.
Hllo sir,
Sir its my humbled request to you that plz…tell me the all factors of EMPLOYER CONTRIBUTION and i also want to know which subscribstion is mandotory for me as a employer
Apart from admin charge there is inspection charge too, is inspection charge is mandatory for employer or not.
Regards.
Dilwar
dilwarhussain024@gmail.com
is it compulsory to pay admin charges while filing return only for two employees?as Rs.500?Please help.
Hi Anuj,
Yes, it is compulsory to pay admin charges while filing the return for 2 employees.
Hi Sir,
Total wages: Rs.16,18,192/-
EDLI contribution @ 0.5% : Rs. 8,091/-
But, the ECR receipt challan is showing Rs. 8,105/- as EDLI contribution amount. How? please advice.
Thanks,
Kavya
Hi Kavya,
The EDLI contribution is the account on each employee share rounded off to the nearest rupee. This may be the reason for the difference of amount shown.
Thank you Sir. With this month’s payment, i got to know that, as you have mentioned, the difference is due to the rounding off.
And,
Is A/C no. 2 of 0.5% on the Total gross wages OR total EPF wages? or Is it also calculated on account of each employee share rounded off to the nearest rupee?
Please advice.
Thanks,
Kavya
Hello sir.
In the above example.
The admin charges should be 500.
0.5% or 500 “whichever is higher”
?
Am I correct understanding that.?
Please clarify
Yes sir.
October 13, 2018 at 1:07 pm
If My Gross Salary Is Greater Than Rs 15000 (for example Rs 24951) then adm. charges will be calculated on 15000 or 24951.. Please Clarify
Sir,
Adm. charges are not deducted from salary. They are borne separately by the employer.
Admin charges will pay the company directly. they wont deduct from employees.
15000
If My Gross Salary Is Greater Than Rs 15000 (for example Rs 24951) then adm. charges will be calculated on 15000 or 24951.. Please Clarify
EPF office in Chennai Royapettah is insisting for 0.5% or minimum of Rs.500 (whichever is higher) as administrative charges. Please clarify whether they or right.
Thanks.
Sukumaran
9840033333
Yes Sir, it is right.
EPF Admin charges is @0.5% of total EPF wages, minimum Rs.500/-.
Please send letter
sir what is the amount of pf accounts no 22
Dear Sir, w.e.f 1st April 2017, Account No. 22 – EDLI Admin Charges is waived off.
Can you please share the notification for ‘w.e.f 1st April 2017, Account No. 22 – EDLI Admin Charges is waived off.’
ours was a partnership company operating as manpower on contract our contract was terminated abruptly on 25/11/2018 and entire manpower resigned on 26/22/2018 we have received a Show cause notice datedref MH/PN/32265/CIR/50104/19-20 Dated23/12/2019 directing us minimal admin charges
querry no 1 what are minimal admin charges?
querry no 2 is it for the period december 2018 to date of show cause notice?
1) Minimal Admin Charges are the amount to be paid to the PF Department even in case of no contribution in a particular month 2) If you have paid the PF till Nov/2018 then the period will be from Dec/2018 to till a month. If not, then the month from when you have not paid the PF contribution to till a month.