PF Compliance
EPS-95 Pension Scheme Explained for Employers and Employees
2025-12-14 · 7 min
EPS-95 is the social-security pillar funded from the employer's PF contribution. Recent Supreme Court orders have reshaped higher-pension entitlements.
Contribution mechanics
8.33% of the employer's PF contribution is diverted to EPS up to a wage cap.
Pensionable salary
Currently averaged over the last 60 months of service.
Higher pension option
Eligible members can opt for higher pension by jointly applying with the employer subject to specific cut-off rules.
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