| PF wage | ₹15,000.00 |
|---|---|
| Employee PF (12%) | ₹1,800.00 |
| Employer PF (12%) | ₹1,800.00 |
| of which EPS (8.33% up to ₹15,000) | ₹1,249.50 |
| of which EPF account | ₹550.50 |
| PF administration charge (0.5%) | ₹75.00 |
| EDLI contribution (0.5% up to ₹15,000) | ₹75.00 |
| Employee ESI (0.75%) | ₹0.00 |
| Employer ESI (3.25%) | ₹0.00 |
ESI does not apply because gross wages are above ₹21,000 a month.
This is an estimate for planning, not tax, legal or accounting advice. Check figures with a qualified professional before you rely on them.
How it works
Provident fund (PF) is shared between the employee and the employer. The employee pays 12% of the PF wage. The employer also pays 12%, of which 8.33% (on wages up to ₹15,000) goes to the pension scheme (EPS) and the rest to the employee's EPF account. The employer additionally pays the EDLI insurance contribution and an administration charge.
Employees State Insurance (ESI) applies when gross wages are ₹21,000 a month or less. The employee pays 0.75% and the employer 3.25% of gross wages. Both PF and ESI are normally due by the 15th of the following month.
Formula notes
- Employee PF = 12% × PF wage. Employer PF = 12% × PF wage, split as EPS = 8.33% × min(basic, ₹15,000) and EPF = the balance.
- PF administration charge = 0.5% × PF wage. The administration charge has a minimum per establishment, which is not applied per employee here.
- EDLI = 0.5% × min(basic, ₹15,000).
- ESI employee = 0.75% × gross, employer = 3.25% × gross, only when gross ≤ ₹21,000 a month.
- Amounts are shown to the paisa. Wage definitions and contribution rates can change; confirm against the current EPFO and ESIC circulars.
Sources
Estimate, not tax advice. Check figures with a qualified professional before you rely on them.
Common questions
Is PF compulsory on salary above ₹15,000?
The wage ceiling of ₹15,000 applies to the mandatory contribution. Many employers contribute on the full basic. Tick or untick the ceiling box to see both.
When are PF and ESI due?
Both are due by the 15th of the month after the wage month. See the compliance calendar for the dates.
Does ESI apply to every employee?
ESI applies to employees whose gross wages are ₹21,000 a month or less, in establishments covered by the ESI Act.
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