evidence: Employees’ Provident Fund (EPF) is one of India’s most popular investing choices. Both the employer and the employee pay 12% of the employee’s basic salary to the fund in order to build a corpus for the future. Features of Breakup of EPF Contribution - Employer contribution of 12 percent comprises 3.67 percent EPF and 8.33 percent EPS. [...] – EPF contributions must be made by your employer in the amount of 10% or 12% of your basic pay.