Detailed Analysis
VPF lets you increase your PF contribution beyond the mandatory 12% — and it's one of the safest ways to earn 8.15% guaranteed returns.
EPF is mandatory for salaried employees in organizations with 20+ employees. 12% of basic salary goes to EPF (employee share), matched by the employer (though 8.33% of employer share goes to EPS pension).
VPF is a voluntary top-up on your EPF. You can contribute up to 100% of basic salary. The advantage: same 8.15% rate, same tax benefits. The limitation: interest on contributions above ₹2.5L/year is now taxable (Budget 2021).