Section 8(1)(b) in Bihar Contributory Provident Fund Rules, 1948
(b)(i)It may be a sum, so expressed, not less than 6 percent of emoluments (i.e. 6 paise in the rupee) and not more than 15% (i.e. 15 paise in the rupee).(ii)Emoluments for the purpose of the rule shall be calculated at the rate payable in respect of the 31st March, of the preceding year: