PF calculation as per the new labour code

PF is worked out on wages as the Code on Social Security defines them, so the 50% rule comes first. Pick the wage month: the wage ceiling was ₹15,000 from 29 May 2026 and is ₹25,000 from 17 September 2026.

Your figures

Is any pay given in kind (food coupons, ration, mobile recharge)?

NoYes

One month's pay

Rupees a month, as on the pay statement. Leave a box blank if nothing is paid under it. Write 1,50,000 or 150000; no ₹ sign.

Wages: s.2(y)(i) to (iii)

Basic pay

s.2(y)(i)

Dearness allowance

s.2(y)(ii)

Retaining allowance

s.2(y)(iii)

Left out of wages, counted in the 50% test: s.2(y)(a) to (i)

House rent allowance

s.2(y)(f)

Conveyance allowance, travel concession

s.2(y)(d)

Overtime allowance

s.2(y)(h); Additional FAQs 1a and 8

Commission

s.2(y), exclusion clause (i)

Employer's PF and pension contribution

s.2(y)(c); Additional FAQ 1b. Enter the contribution actually paid for this month, not the new figure the PF calculator works out.

Statutory bonus paid with the month

s.2(y)(a); Additional FAQ 1b

Value of house, amenities or services; special expenses of the job; pay under an award or settlement

s.2(y)(b), (e), (g)

Other items

Any other allowance, e.g. special allowance

Not named in s.2(y)(a) to (k): the Code's text makes it wages, the FAQ wording puts it in the test. Both are shown.

Gratuity, retrenchment or retirement benefit shown in the pay

s.2(y)(j), (k): never wages. FAQ 7 counts them in total remuneration, Additional FAQ 1b does not. Both are shown.

Wage month

Contribution rate of the establishment (s.16(1)(a))

12%10%

12% where the establishment falls under the Central notification of the first proviso; otherwise 10%.

The rules applied

Contributions: Code on Social Security, 2020, s.16(1)(a): the employer pays 10% of wages, or 12% in establishments the Central Government notifies under the first proviso; the employee pays the same.
Wage ceiling: s.2(89) sets it "for the purposes of becoming a member under Chapter III and Chapter IV" (Chapter III is the provident fund). ₹15,000 from 29 May 2026 (S.O. 2702(E)); ₹25,000 from 17 September 2026, the day of publication (S.O. 5109(E), which supersedes S.O. 2702(E)).
Whether contributions may stop at the ceiling, and how much goes to the pension fund (at most 8⅓% of wages, s.16(1)(b)), is set in the EPF and pension schemes, which this site has not read. Both products are shown as arithmetic.
September 2026 has two ceilings and May 2026 starts before the first one read, so the calculator does not pick one for those months.

Sources read in the Gazette of India and on labour.gov.in on 6 November 2026. Rules made by States are not covered.

A calculation from the published texts, not legal advice. It does not say that a pay structure complies with the Codes. Check with the rules that apply to your establishment.