What is the employee contribution under EPF scheme?

For most employees, the contribution rate is 12% of the fixed wages of an employee, excluding HRA. The employer needs to contribute equally to the EPF account.    There are certain situations when a 10% rate is applicable. For instance, if a company meets the following criteria:  1.    Has employed less than 20 employees 2.    Has suffered losses more than its entire net worth 3.    Belongs to beedi, brick, jute or guar gum industry 4.    Is a sick industrial company and which has been declared as such by the Board for Industrial and Financial Reconstruction (BIFR)