Free HR Calculator₹25,000 EPF ceiling

PF & ESI Calculator 2026

See the employee deduction and employer cost for PF and ESI in one go, updated for the ₹25,000 EPF wage ceiling that applies from 17 September 2026.

Enter monthly wages

All amounts are monthly, in rupees.

Include any amount added back under the 50% wage rule.
ESI applies when gross wages are ₹21,000 a month or less.
Employee take-home deduction
–
 
Employee PF (12%)–
Employee ESI (0.75%)–
Employer EPS (8.33%)–
Employer EPF (balance of 12%)–
Employer ESI (3.25%)–
Total employer cost–
 
Share

How PF is calculated

ContributionRateAt the ₹25,000 ceiling
Employee PF12% of PF wages₹3,000
Employer to pension (EPS)8.33%₹2,083
Employer to provident fund (EPF)3.67% (balance of 12%)₹917

PF wages are basic pay plus DA, and under the labour codes any excess added back under the 50% wage rule. Mandatory contributions apply on wages up to ₹25,000 a month since 17 September 2026 (it was ₹15,000 before). Contributing on higher wages is voluntary, but the pension share always stays limited to the ceiling. Read what the new ceiling means for employers.

The employer also pays EDLI insurance and EPF administration charges on top of these amounts. They are not included in the calculator.

How ESI is calculated

  • Who is covered: employees with gross wages up to ₹21,000 a month (₹25,000 for persons with disabilities).
  • Rates: employee 0.75% and employer 3.25% of gross wages, 4% in total, unchanged since July 2019.
  • Low earners: employees whose average daily wage is ₹176 or less do not pay their 0.75%, but the employer still pays 3.25%.
  • Contribution periods: April–September and October–March. An employee who crosses ₹21,000 mid-period stays covered until the period ends.

Worked example

An employee with PF wages of ₹22,000 and gross wages of ₹20,000:

Employee pays
PF (12% of 22,000)₹2,640
ESI (0.75% of 20,000)₹150
Deducted from salary₹2,790
Employer pays
EPS + EPF (12% of 22,000)₹2,640
ESI (3.25% of 20,000)₹650
Employer contribution₹3,290

When to pay

PF (through the ECR) and ESI for a wage month are both due by the 15th of the following month. Late payment attracts interest of 12% a year, and PF also attracts damages. See every date in our payroll compliance calendar 2026–27.

Frequently asked questions

The employee contributes 12% of PF wages (basic + DA). The employer also contributes 12%, of which 8.33% goes to the pension scheme (EPS) and 3.67% to the provident fund. Mandatory contributions apply on wages up to ₹25,000 a month from 17 September 2026.

For employees with gross wages up to ₹21,000 a month, the employee contributes 0.75% and the employer 3.25% of gross wages, a total of 4%.

ESI continues until the end of the current contribution period (April to September or October to March). Coverage stops from the next contribution period.

Both are due by the 15th of the following month. For example, October wages are due by 15 November.

Sources: EPF wage ceiling raised to Rs 25,000 (TaxAJ) · ESI rates and the Rs 176 exemption (Tally). This calculator gives an estimate and is not legal or tax advice.