PF and ESI calculator
Enter one employee's monthly pay to see what is deducted from them and what the company pays on top.
The PF wage.
ESI applies when this is ₹21,000 or less.
Deducted from the employee each month
₹1,800
- PF, employee (12%)
- ₹1,800
- PF, employer (12%)
- ₹1,800
- ESI, employee (0.75%)
- Not applicable
- ESI, employer (3.25%)
- Not applicable
- Employer cost on top of salary
- ₹1,800
How this is worked out
- FY 2025-26 published rates: PF 12% employee and 12% employer, on wages capped at ₹15,000 unless you untick the limit.
- ESI 0.75% employee and 3.25% employer, only when monthly gross is ₹21,000 or less.
- The employer PF share is shown as one figure; the EPS and EPF split, admin charges and EDLI are not shown.
- Rounding follows the PeopleOS payroll engine (to the paisa); EPFO and ESIC rounding rules may differ by a rupee.
- The labour codes change how "wages" are defined for PF. Check your salary structure against them.
An estimate for planning, not tax or legal advice.
Common questions
Is PF calculated on gross or basic pay?
On Basic plus Dearness Allowance (and retaining allowance, if any), not on gross pay. Many employers cap the PF wage at ₹15,000 a month; contributing on higher wages is allowed.
When does ESI stop applying?
ESI applies to employees whose monthly gross is ₹21,000 or less. Once an employee is covered, contributions continue to the end of that contribution period even if pay rises.
How does PeopleOS handle PF and ESI?
PeopleOS applies the rates your workspace is configured with to every employee in each payroll run. Free for up to 10 employees.