The pension contribution in EPF refers to the amount deposited by the employer every month in the EPS account of the employee. Both the employer and employee contribute 12% each of the employee’s pay towards EPF. However, the employee’s entire share is contributed towards EPF, 8.33% of the employer’s share goes towards the Employees’ Pension Scheme (EPS), and 3.67% goes towards EPF contribution every month. Only the employers can contribute towards EPS, and the employee cannot contribute towards EPS directly. The employers contribution of 8.33% goes towards the employees pension scheme, and the remaining 3.67% goes towards EPF. The EPS scheme is available to employees whose basic salary plus dearness allowance is up to Rs.15,000. Under the scheme, the employer contributes 8.67% of the employee’s salary, up to Rs.1250, to the EPS account.