PF & ESI Contribution Calculator
See exactly how PF and ESI are split between employee and employer — including the EPS pension share, EDLI and admin charges.
- Employee PF (12%)
- ₹1,800
- Employer share to EPF (3.67% + excess)
- ₹550
- Employer share to pension, EPS (8.33%)
- ₹1,250
- EDLI (0.5%)
- ₹75
- PF admin charges (0.5%)
- ₹75
- Employer PF cost
- ₹1,950
ESI
- Employee ESI (0.75%)
- ₹150
- Employer ESI (3.25%)
- ₹650
- Total ESI contribution
- ₹800
Estimates only, based on the standard EPF and ESI rates and wage ceilings. Your employer’s salary structure, state rules and any change in government notifications may give a different figure.
How PF and ESI contributions are calculated
Provident Fund (EPF)
- Employee: 12% of PF wages (Basic + DA, usually capped at ₹15,000).
- Employer: 12% of PF wages — 8.33% to pension (EPS, at most ₹1,250) and the rest to EPF.
- Employer also pays EDLI (0.5%) and PF admin charges (0.5%).
Employees’ State Insurance (ESI)
- Applies when gross monthly wages are ₹21,000 or less.
- Employee: 0.75% of gross wages. Employer: 3.25% of gross wages.
- Both amounts are rounded up to the next rupee.
Frequently Asked Questions
Out of the employer's 12%, 8.33% goes to the Employees' Pension Scheme (EPS) on wages up to ₹15,000 — at most ₹1,250 a month. The rest goes to the employee's EPF account. The employer also pays 0.5% EDLI insurance and 0.5% PF admin charges.
PF is mandatory on Basic + DA up to ₹15,000 a month. Employers and employees may contribute on higher wages, but the pension (EPS) share is still calculated only on ₹15,000.
Employees whose gross wages are ₹21,000 a month or less, in establishments covered by the ESI Act. The employee contributes 0.75% and the employer 3.25% of gross wages.
ESI contributions are rounded up to the next whole rupee. For example, 0.75% of ₹18,050 is ₹135.38, which becomes ₹136.
Both are due by the 15th of the following month. Pedinno Payroll prepares monthly PF and ESI reports, with UAN and ESI numbers and missing details flagged, so filing is ready on time.
Let Pedinno Payroll Do This Every Month
Pedinno Payroll calculates PF, ESI, PT and TDS from attendance and leave, generates payslips and Form 16, and prepares statutory reports.