PF and ESI calculator
Work out monthly EPF, EPS and ESI contributions for an employee and employer, using the 12% PF rate, the ₹25,000 PF wage ceiling from 17 September 2026 and the ₹21,000 ESI limit.
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This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
EPF
Employee share (12%):
Employer to pension, EPS (8.33%):
Employer to EPF (balance of 12%):
EDLI, employer only (0.5%) Needs review:
ESI
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How it works
- EPF: the employee pays 12% of PF wages (basic + DA + retaining allowance). The employer also pays 12%: 8.33% of wages up to the ceiling goes to the pension scheme (EPS) and the rest to EPF.
- Wage ceiling: ₹25,000 a month from 17 September 2026 (it was ₹15,000 before).
- ESI: for employees earning up to ₹21,000 a month (₹25,000 for persons with disability), the employee pays 0.75% and the employer 3.25% of wages. Employees whose average daily wage is up to ₹176 do not pay their share; the employer still pays.
- Both PF and ESI are due within 15 days of the end of the month.
Things to know
- Some establishments pay PF at 10% instead of 12% Needs review.
- Working out PF only on wages up to ₹25,000 for higher earners Needs review: many employers do this; we have not checked the rule under the EPF Scheme 2026.
- EDLI 0.5% Needs review: the 2026 rate notification was not found. EPF admin charges are not shown.
- Under the labour codes, if allowances such as HRA are more than 50% of pay, the excess is added back to wages for PF and ESI. Enter PF wages after that adjustment.
- This is a learning aid, not advice.
Sources
- S.O. 3582(E), 1 July 2026: EPF contribution rate (Gazette of India)
- S.O. 5109(E), 17 September 2026: wage ceiling ₹25,000 (Gazette of India)
- Employees' Pension Scheme 2026, G.S.R. 527(E) (Gazette of India)
- ESIC: contribution rates
- ESIC: coverage and wage limit
Last verified: 4 Nov 2026