How to Calculate EPF Contribution for Partial Month Attendance? Seeking Guidance!

AnilGirme
EPF Contribution Calculation Query

Can anybody guide me in EPF calculation following this case?

Employee X is drawing (basic + DA) wages of 10,000 rupees per month. As per the EPF Act, his contribution for EPF will be 12% of 6,500 rupees, i.e., 780 rupees. However, in the month of April, he has only attended work for 22 days. In this case, his (basic + DA) amount will be calculated as 10,000/30*22 = 7,333 rupees.

Now, can you tell me whether his EPF contribution will be calculated at 6,500 rupees, i.e., 780 rupees, or will it be proportionally reduced to 780/30*22, i.e., 572 rupees? Please guide me.

Regards
gainknowledge555
Since the employee has attended 22 days and his basic + DA is Rs 7333, PF can be calculated as 12% on Rs 6500 or on the actual basic + DA (Rs 7333), which depends on your company policy.

Regards,
Suresh
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