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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /India /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.2 Tax treatment of Provident Fund

2.2.2 Tax treatment of Provident Fund

India

Table 9
Particulars	RPF		URPF	Public PF
Employer's contribution	Contribution up to 12% of the salary is exempt subject to a maximum contribution of INR 750,000.		Exempt from tax	Exempt from tax
	An employee may contribute in excess of INR 750,000 which will be added to the taxable income.
Employee's contribution	Eligible for s 80C deduction**		No s 80C deduction	Eligible

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