EPF, EPS (Pension) & EDLI Schemes

12% contribution split, Central Board of Trustees, pension calculation, and EDLI life assurance benefit.

Target: EPFO APFC 2026•Topic-Level RAG Context Active•Model: Nemotron 3.5 Lightning 30B / 120B

Topic Overview

12% contribution split, Central Board of Trustees, pension calculation, and EDLI life assurance benefit.

Key Syllabus Concepts

Employee Contribution: 12% of Basic + DA goes to EPF
Employer Contribution: 12% total -> 8.33% to Pension (EPS, subject to ceiling), 3.67% to EPF
EDLI Scheme: Employer pays 0.5% contribution; maximum assurance benefit up to ₹7 Lakhs
Central Board of Trustees (CBT) chaired by Union Minister of Labour and Employment
Wage Ceiling for Mandatory EPF Coverage: ₹15,000 per month

High-Yield Important Points & Rules

💡 Employer's 12% contribution is split into 8.33% (EPS) and 3.67% (EPF). Employee's full 12% goes to EPF.
💡 CBT is a tripartite statutory body administering EPF, EPS, and EDLI schemes.

Historical UPSC EPFO PYQ Relevance

3 Matched PYQs

2025•EPFO APFC•General Ability Test• Q.33

Full Question

The contribution of the services sector in Gross Value Added at current prices in the Indian economy in 2024-25 is estimated to be:

2025•EPFO APFC•General Ability Test• Q.83

Full Question

Mr. X earns wages of ₹20,000 per month. What will be the contributions to the ESI Scheme under the Employees' State Insurance Act, 1948?

2025•EPFO APFC•General Ability Test• Q.106

Full Question

In case of contract of insurance, the principle which states that it is the duty of the insured to take reasonable steps to minimize the loss or damage to the insured property is called:

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