EPF & ESI Calculator — employee and employer contributions

Basic + DA (PF wage) /mo

₹

Gross salary /mo (for ESI)

₹

We contribute PF on the full basic, not the ₹15,000 ceiling. Leave this off for the statutory minimum, which is what most SMEs do. Either way the pension (EPS) slice stays capped at ₹15,000 — that cap is law, not policy. PF is currently computed on ₹15,000.

Employee deduction

₹1.8K

Employer contribution

₹1.8K

Total to remit /mo

₹3.6K

Employee (deducted from salary)

EPF (12%)₹1.8K

ESI (0.75%) — N/A₹0

Employer (over and above salary)

EPF (3.67% of PF wage)₹550

EPS pension (8.33%, capped ₹15k wage)₹1.3K

ESI (3.25%) — N/A₹0

EPFO/ESIC rates · last verified September 2026. ESI applies only when gross ≤ ₹21,000/month. EPS (pension) is 8.33% of PF wage capped at ₹15,000. Employer EPF is the remainder of the 12%. Admin charges are not included.