Why Did My Employee's PF Contributions to EPS Change Despite a Stable Salary in 2014?

deepindreamz
Dear all,

One of my employees presented his PF challan for the year 2014 and had the following doubt. Although 12% has been contributed correctly from my company, the split between EPF and EPS has changed over two consecutive months even though the employee's Basic+DA has remained at Rs. 10,800 with no alteration.

Oct 2014:
- Employee share = Rs. 1,296 (12%)
- Employer share: EPF: Rs. 755 (6.99%) and EPS: Rs. 541 (5.009%) - Total is Rs. 1,296 (12%)

Nov 2014:
- Employee share = Rs. 1,296 (12%)
- Employer share: EPF: Rs. 396 (3.66%) and EPS: Rs. 900 (8.33%) - Total is Rs. 1,296 (12%)

Please help clarify why the amount diverted to EPS is varying.

Regards,
Deepthi
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