Until recently, I was under the impression that employer's contribution to EPF is equal to the employee's contribution. That's what most of us think, right? But its not true in every case. It depends on the employee's basic salary and the company's policy on EPF. I have summarized here the different cases and options -
Case 1 : Employee salary (basic + DA) less than 6500 It is mandatory for the employer (and employee) to contribute 12% of salary to EPF.
Case 2 : Employee salary (basic + DA) greater than 6500 Company can decide to choose from one of the following options depending upon their company policy on EPF