evidence: The Employees' Provident Fund (EPF) contributions are calculated based on the minimum wages prescribed by both central and state governments. EPF minimum wages ensure that employees receive social security benefits and long-term savings. Employers are required to contribute 12 percent of the basic salary, including dearness allowance (DA), towards EPF. This is a mandatory contribution for employees earning up to INR 15,000 (USD 179) per month, and voluntary for those earning above this threshold. [...] EPF Contribution: 12% of Basic = ₹3,000 [...] EPF Contribution: 12% of ₹25,000 = ₹3,000