Impact of EPF Contribution to Employees due to Implementation of Ceiling Limit on Employer's Contribution @ 12% on Pay+DA of Employee i.e.

Rs.1800/- per month limiting to statutory limit of Rs. 15,000/- under the EPF & MP Act, 1952 orders issued vide T.O.O.(Jt.Secy-Per) Ms.No. 1691
Dt.17.06.2023
DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service
5 (Without Considering DA increase & PRCs in future, if considered this amounts
1 2 3 4=(2+3)*12% 6=(4-5) 7
=(Rs.15000x12%) will increase accordingly)
1 23380 1378 2971 1800 1,171 14,052 2,98,272 3,83,364 4,45,368 5,12,988 6,25,380 8,49,120
2 23860 1407 3032 1800 1,232 14,784 3,11,616 3,99,612 4,64,424 5,34,852 6,52,320 8,86,080
3 24340 1435 3093 1800 1,293 15,516 3,25,200 4,16,532 4,84,152 5,57,388 6,80,364 9,24,564
4 24820 1463 3154 1800 1,354 16,248 3,39,012 4,34,124 5,04,552 5,81,028 7,09,512 9,64,572
5 25300 1492 3215 1800 1,415 16,980 3,53,064 4,52,388 5,25,624 6,05,772 7,39,764 10,06,104
6 25780 1520 3276 1800 1,476 17,712 3,67,788 4,71,324 5,47,800 6,31,620 7,71,540 10,49,832
7 26415 1557 3357 1800 1,557 18,684 3,83,184 4,90,932 5,71,080 6,58,572 8,04,840 10,95,744
8 27050 1595 3437 1800 1,637 19,644 3,99,012 5,11,404 5,95,224 6,86,388 8,39,424 11,43,612
9 27685 1632 3518 1800 1,718 20,616 4,15,284 5,32,752 6,20,244 7,15,500 8,75,304 11,93,436
10 28320 1670 3599 1800 1,799 21,588 4,31,988 5,54,964 6,46,128 7,45,896 9,12,468 12,46,764
11 28955 1707 3679 1800 1,879 22,548 4,49,556 5,78,040 6,73,296 7,77,576 9,51,588 13,03,608
12 29590 1745 3760 1800 1,960 23,520 4,68,000 6,01,992 7,01,760 8,10,552 9,92,664 13,63,980
13 30225 1782 3841 1800 2,041 24,492 4,87,308 6,27,228 7,31,508 8,44,812 10,35,696 14,27,856
14 30860 1820 3922 1800 2,122 25,464 5,07,480 6,53,748 7,62,540 8,81,028 10,80,672 14,95,248
15 31495 1857 4002 1800 2,202 26,424 5,28,516 6,81,552 7,94,856 9,19,188 11,29,152 15,67,008
16 32130 1894 4083 1800 2,283 27,396 5,50,848 7,10,652 8,29,140 9,59,316 11,81,160 16,43,160
17 32765 1932 4164 1800 2,364 28,368 5,74,464 7,41,036 8,65,368 10,01,388 12,36,684 17,23,680
18 33400 1969 4244 1800 2,444 29,328 5,99,364 7,73,376 9,03,552 10,46,964 12,95,712 18,08,568
19 34035 2007 4325 1800 2,525 30,300 6,25,560 8,07,672 9,43,692 10,96,068 13,58,268 18,97,848
 DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service

20 34955 2061 4442 1800 2,642 31,704 6,53,040 8,43,924 9,87,336 11,48,688 14,25,192 19,92,396
21 35875 2115 4559 1800 2,759 33,108 6,82,044 8,81,688 10,34,064 12,04,380 14,96,064 20,91,792
22 36795 2169 4676 1800 2,876 34,512 7,12,560 9,22,524 10,83,876 12,63,156 15,70,872 21,96,024
23 37715 2224 4793 1800 2,993 35,916 7,44,600 9,66,444 11,36,760 13,25,868 16,49,616 23,05,092
24 38635 2278 4910 1800 3,110 37,320 7,78,152 10,13,448 11,92,728 13,92,528 17,32,308 24,19,008
25 39840 2349 5063 1800 3,263 39,156 8,14,776 10,63,524 12,52,632 14,63,124 18,19,836 25,38,684
26 41045 2420 5216 1800 3,416 40,992 8,54,052 11,16,252 13,16,052 15,37,224 19,11,780 26,63,688
27 42250 2491 5369 1800 3,569 42,828 8,95,980 11,72,484 13,82,976 16,14,840 20,08,128 27,94,032
28 43455 2562 5522 1800 3,722 44,664 9,40,548 12,32,232 14,53,404 16,96,860 21,08,880 29,29,704
29 44660 2633 5675 1800 3,875 46,500 9,87,768 12,95,484 15,27,348 17,83,296 22,14,048 30,70,704
30 46140 2720 5863 1800 4,063 48,756 10,38,492 13,62,240 16,05,696 18,74,136 23,24,544 32,17,872
31 47620 2808 6051 1800 4,251 51,012 10,92,312 14,32,092 16,88,040 19,68,960 24,39,948 33,70,788
32 49100 2895 6239 1800 4,439 53,268 11,49,216 15,05,928 17,74,368 20,67,780 25,60,272 35,29,452
33 50580 2982 6427 1800 4,627 55,524 12,09,204 15,83,760 18,64,680 21,71,508 26,85,504 36,93,876
34 52060 3069 6615 1800 4,815 57,780 12,72,288 16,65,576 19,58,988 22,80,144 28,15,644 38,64,048
35 53975 3182 6859 1800 5,059 60,708 13,39,356 17,51,376 20,58,204 23,93,700 29,51,532 40,40,832
36 55890 3295 7102 1800 5,302 63,624 14,09,748 18,40,500 21,61,656 25,11,492 30,92,496 42,23,556
37 57805 3408 7346 1800 5,546 66,552 14,83,464 19,33,872 22,69,368 26,33,532 32,38,548 44,12,232
38 59720 3521 7589 1800 5,789 69,468 15,60,492 20,31,480 23,81,316 27,60,648 33,89,688 46,06,848
39 62660 3694 7962 1800 6,162 73,944 16,40,856 21,33,348 24,97,512 28,92,852 35,45,916 48,07,416
40 65600 3868 8336 1800 6,536 78,432 17,23,908 22,37,904 26,17,236 30,28,584 37,06,536 50,13,300
41 68540 4041 8710 1800 6,910 82,920 18,09,636 23,45,136 27,40,476 31,67,844 38,71,536 52,24,488
42 71480 4214 9083 1800 7,283 87,396 18,98,052 24,55,884 28,67,232 33,10,620 40,40,916 54,40,992
 DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service

43 74420 4388 9457 1800 7,657 91,884 19,89,156 25,70,160 29,97,528 34,57,788 42,14,688 56,62,812
44 77925 4594 9902 1800 8,102 97,224 20,82,936 26,87,952 31,31,340 36,09,336 43,92,840 58,89,948
45 81430 4801 10348 1800 8,548 1,02,576 21,79,380 28,08,420 32,68,680 37,64,412 45,75,444 61,22,376
46 84935 5008 10793 1800 8,993 1,07,916 22,78,476 29,31,540 34,09,536 39,23,004 47,62,488 63,60,072
47 88440 5214 11238 1800 9,438 1,13,256 23,80,236 30,58,188 35,53,920 40,85,124 49,53,996 66,03,060
48 91945 5421 11684 1800 9,884 1,18,608 24,84,672 31,88,364 37,01,832 42,51,696 51,49,956 68,51,340
49 96040 5663 12204 1800 10,404 1,24,848 25,91,760 33,22,056 38,53,260 44,22,708 53,50,368 71,04,888
50 100135 5904 12725 1800 10,925 1,31,100 27,01,476 34,58,376 40,08,240 45,97,284 55,55,172 73,62,828
51 104230 6145 13245 1800 11,445 1,37,340 28,13,808 35,97,312 41,66,760 47,75,400 57,64,344 76,25,148
52 108325 6387 13765 1800 11,965 1,43,580 29,28,768 37,39,800 43,28,844 49,57,080 59,77,908 78,91,860
53 112420 6628 14286 1800 12,486 1,49,832 30,46,356 38,85,840 44,94,480 51,43,152 61,95,864 81,62,952
54 117120 6905 14883 1800 13,083 1,56,996 31,66,560 40,35,432 46,63,668 53,33,592 64,18,188 84,38,424
55 121820 7183 15480 1800 13,680 1,64,160 32,89,392 41,87,652 48,36,324 55,27,500 66,43,980 87,17,364
56 126520 7460 16078 1800 14,278 1,71,336 34,14,852 43,42,512 50,12,436 57,24,876 68,73,240 89,99,760
57 131220 7737 16675 1800 14,875 1,78,500 35,42,940 45,00,828 51,92,004 59,25,696 71,05,956 92,85,612
58 135920 8014 17272 1800 15,472 1,85,664 36,73,656 46,62,600 53,75,040 61,29,984 73,42,128 95,74,932
59 141170 8323 17939 1800 16,139 1,93,668 38,07,012 48,27,840 55,61,532 63,37,740 75,81,768 98,67,708
60 146420 8633 18606 1800 16,806 2,01,672 39,42,996 49,95,708 57,50,652 65,48,124 78,24,036 1,01,63,112
61 151670 8942 19273 1800 17,473 2,09,676 40,81,596 51,66,192 59,42,400 67,61,124 80,68,920 1,04,61,144
62 156920 9252 19941 1800 18,141 2,17,692 42,22,824 53,39,304 61,36,776 69,76,752 83,16,432 1,07,61,804
63 162170 9562 20608 1800 18,808 2,25,696 43,66,668 55,15,032 63,33,756 71,94,996 85,66,560 1,10,65,068
64 167985 9904 21347 1800 19,547 2,34,564 45,13,128 56,93,388 65,33,364 74,15,856 88,19,304 1,13,70,960
65 173800 10247 22086 1800 20,286 2,43,432 46,61,352 58,73,496 67,34,736 76,38,480 90,73,812 1,16,78,616
 DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service

66 179615 10590 22825 1800 21,025 2,52,300 48,11,340 60,55,368 69,37,860 78,62,868 93,30,084 1,19,88,036
67 185430 10933 23564 1800 21,764 2,61,168 49,63,092 62,39,004 71,42,748 80,89,008 95,88,120 1,22,99,208
68 191245 11276 24303 1800 22,503 2,70,036 51,16,596 64,24,392 73,49,400 83,16,912 98,47,908 1,26,12,144
69 197670 11655 25119 1800 23,319 2,79,828 52,71,864 66,11,544 75,57,804 85,46,580 1,01,09,460 1,29,26,844
70 204095 12033 25935 1800 24,135 2,89,620 54,27,972 67,99,536 77,67,048 87,77,088 1,03,71,852 1,32,42,372
71 210520 12412 26752 1800 24,952 2,99,424 55,84,908 69,88,356 79,77,132 90,08,424 1,06,35,084 1,35,58,740
72 216945 12791 27568 1800 25,768 3,09,216 57,42,672 71,78,004 81,88,044 92,40,588 1,08,99,132 1,38,75,936
73 223370 13170 28385 1800 26,585 3,19,020 59,01,276 73,68,492 83,99,784 94,73,592 1,11,64,020 1,41,93,960
74 230340 13581 29271 1800 27,471 3,29,652 60,60,696 75,59,808 86,12,352 97,07,424 1,14,29,736 1,45,12,812
75 237310 13992 30156 1800 28,356 3,40,272 62,20,116 77,51,112 88,24,920 99,41,244 1,16,95,440 1,48,31,664
76 244280 14403 31042 1800 29,242 3,50,904 63,79,548 79,42,428 90,37,500 1,01,75,076 1,19,61,156 1,51,50,528
77 251250 14814 31928 1800 30,128 3,61,536 65,38,980 81,33,744 92,50,068 1,04,08,908 1,22,26,872 1,54,69,380
78 258220 15225 32813 1800 31,013 3,72,156 66,98,400 83,25,060 94,62,636 1,06,42,728 1,24,92,576 1,57,88,232
79 265190 15636 33699 1800 31,899 3,82,788 68,57,832 85,16,376 96,75,216 1,08,76,560 1,27,58,292 1,61,07,096
80 272160 16047 34585 1800 32,785 3,93,420 70,17,264 87,07,692 98,87,784 1,11,10,392 1,30,24,008 1,64,25,948
81 279130 16458 35471 1800 33,671 4,04,052 71,76,696 88,99,008 1,01,00,352 1,13,44,212 1,32,89,724 1,67,44,800
82 286100 16868 36356 1800 34,556 4,14,672 73,36,116 90,90,312 1,03,12,920 1,15,78,032 1,35,55,428 1,70,63,652
83 293070 17279 37242 1800 35,442 4,25,304 74,95,548 92,81,628 1,05,25,488 1,18,11,864 1,38,21,144 1,73,82,516
84 300040 17690 38128 1800 36,328 4,35,936 76,54,980 94,72,944 1,07,38,056 1,20,45,696 1,40,86,860 1,77,01,368
85 307010 18101 39013 1800 37,213 4,46,556 78,14,400 96,64,248 1,09,50,624 1,22,79,516 1,43,52,564 1,80,20,220
86 313980 18512 39899 1800 38,099 4,57,188 79,73,832 98,55,564 1,11,63,204 1,25,13,348 1,46,18,280 1,83,39,084
87 320950 18923 40785 1800 38,985 4,67,820 81,33,264 1,00,46,880 1,13,75,772 1,27,47,180 1,48,83,996 1,86,57,948
88 327920 19334 41670 1800 39,870 4,78,440 82,92,684 1,02,38,196 1,15,88,340 1,29,81,000 1,51,49,712 1,89,76,800
 DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service

89 334890 19745 42556 1800 40,756 4,89,072 84,52,116 1,04,29,512 1,18,00,920 1,32,14,832 1,54,15,428 1,92,95,664
90 341860 20156 43442 1800 41,642 4,99,704 86,11,548 1,06,20,828 1,20,13,488 1,34,48,664 1,56,81,144 1,96,14,528
91 348830 20567 44328 1800 42,528 5,10,336 87,70,980 1,08,12,144 1,22,26,056 1,36,82,496 1,59,46,860 1,99,33,380
92 355800 20978 45213 1800 43,413 5,20,956 89,30,400 1,10,03,448 1,24,38,624 1,39,16,316 1,62,12,576 2,02,52,232
93 362770 21389 46099 1800 44,299 5,31,588 90,89,832 1,11,94,764 1,26,51,204 1,41,50,148 1,64,78,292 2,05,71,096
94 369740 21800 46985 1800 45,185 5,42,220 92,49,264 1,13,86,080 1,28,63,772 1,43,83,980 1,67,44,008 2,08,89,948
95 376710 22211 47871 1800 46,071 5,52,852 94,08,684 1,15,77,396 1,30,76,340 1,46,17,812 1,70,09,724 2,12,08,800
96 383680 22622 48756 1800 46,956 5,63,472 95,68,104 1,17,68,700 1,32,88,908 1,48,51,632 1,72,75,428 2,15,27,652
97 390650 23033 49642 1800 47,842 5,74,104 97,27,536 1,19,60,016 1,35,01,488 1,50,85,464 1,75,41,144 2,18,46,516
98 397620 23444 50528 1800 48,728 5,84,736 98,86,968 1,21,51,332 1,37,14,056 1,53,19,296 1,78,06,860 2,21,65,368
99 404590 23855 51413 1800 49,613 5,95,356 1,00,46,388 1,23,42,648 1,39,26,624 1,55,53,116 1,80,72,564 2,24,84,220
100 411560 24266 52299 1800 50,499 6,05,988 1,02,05,820 1,25,33,964 1,41,39,204 1,57,86,948 1,83,38,280 2,28,03,084
101 418530 24677 53185 1800 51,385 6,16,620 1,03,65,252 1,27,25,280 1,43,51,772 1,60,20,780 1,86,03,996 2,31,21,936
102 425500 25087 54070 1800 52,270 6,27,240 1,05,24,684 1,29,16,596 1,45,64,340 1,62,54,600 1,88,69,712 2,34,40,788
103 432470 25498 54956 1800 53,156 6,37,872 1,06,84,116 1,31,07,912 1,47,76,920 1,64,88,432 1,91,35,428 2,37,59,652
104 439440 25909 55842 1800 54,042 6,48,504 1,08,43,548 1,32,99,228 1,49,89,488 1,67,22,264 1,94,01,144 2,40,78,516
105 446410 26320 56728 1800 54,928 6,59,136 1,10,02,980 1,34,90,544 1,52,02,056 1,69,56,096 1,96,66,860 2,43,97,368
106 453380 26731 57613 1800 55,813 6,69,756 1,11,62,400 1,36,81,848 1,54,14,624 1,71,89,916 1,99,32,564 2,47,16,220
107 460350 27142 58499 1800 56,699 6,80,388 1,13,21,832 1,38,73,164 1,56,27,204 1,74,23,748 2,01,98,280 2,50,35,084
108 467320 27553 59385 1800 57,585 6,91,020 1,14,81,264 1,40,64,480 1,58,39,772 1,76,57,580 2,04,63,996 2,53,53,948
109 474290 27964 60270 1800 58,470 7,01,640 1,16,40,684 1,42,55,796 1,60,52,340 1,78,91,400 2,07,29,712 2,56,72,800
110 481260 28375 61156 1800 59,356 7,12,272 1,18,00,116 1,44,47,112 1,62,64,920 1,81,25,232 2,09,95,428 2,59,91,664
111 488230 28786 62042 1800 60,242 7,22,904 1,19,59,548 1,46,38,428 1,64,77,488 1,83,59,064 2,12,61,144 2,63,10,528
 DA Employer Employer Loss to Employee due to T.O.O.(Jt.Secy-Per) Ms.No. 1691 Dt.17.06.2023
5.896%* Contribution to Contribution to
Sl. PAY as on
EPF @12% on EPF @12% of FOR 15Yrs of FOR 18Yrs of FOR 20Yrs of FOR 22Yrs of FOR 25Yrs FOR 30Yrs
No 01.05.2023 (* as on PAY+DA (UPTO Rs.15000 Per
Per Year Balance Balance Balance Balance of Balance of Balance
01.5.23) 31.05.2023) (wef 1.06.2023) Month
Service Service Service Service Service Service

112 495200 29197 62928 1800 61,128 7,33,536 1,21,18,980 1,48,29,744 1,66,90,056 1,85,92,896 2,15,26,860 2,66,29,380
113 502170 29608 63813 1800 62,013 7,44,156 1,22,78,400 1,50,21,048 1,69,02,624 1,88,26,716 2,17,92,576 2,69,48,232
114 509140 30019 64699 1800 62,899 7,54,788 1,24,37,832 1,52,12,364 1,71,15,204 1,90,60,548 2,20,58,292 2,72,67,096
115 516110 30430 65585 1800 63,785 7,65,420 1,25,97,264 1,54,03,680 1,73,27,772 1,92,94,380 2,23,24,008 2,75,85,948
116 523080 30841 66471 1800 64,671 7,76,052 1,27,56,684 1,55,94,996 1,75,40,340 1,95,28,212 2,25,89,724 2,79,04,800
117 530050 31252 67356 1800 65,556 7,86,672 1,29,16,104 1,57,86,300 1,77,52,908 1,97,62,032 2,28,55,428 2,82,23,652
118 537020 31663 68242 1800 66,442 7,97,304 1,30,75,536 1,59,77,616 1,79,65,488 1,99,95,864 2,31,21,144 2,85,42,516
119 543990 32074 69128 1800 67,328 8,07,936 1,32,34,968 1,61,68,932 1,81,78,056 2,02,29,696 2,33,86,860 2,88,61,368
120 550960 32485 70013 1800 68,213 8,18,556 1,33,94,388 1,63,60,248 1,83,90,624 2,04,63,516 2,36,52,564 2,91,80,220