1. 1
   You contribute 12% of ₹30,000 = ₹3,600. All of it lands in your EPF account.
2. 2
   Your employer matches 12% = ₹3,600, but this one splits in two.
3. 3
   8.33% goes to EPS (pension) = ₹1,250. 8.33% of ₹30,000 would be ₹2,499, but the diversion is capped at 8.33% of the ₹15,000 wage ceiling, so it stops at ₹1,250 a month.
4. 4
   The remaining 7.83% of your employer’s share = ₹2,350 goes into EPF alongside yours.

The ₹1,250 in EPS is not part of your EPF corpus and is never paid out as a lump sum at 58. It buys you a monthly pension for life under the Employees’ Pension Scheme, 1995, calculated as (pensionable salary × pensionable service) ÷ 70.