ESIC · Employees' State Insurance · 2026

ESI Calculator

Enter the monthly gross wage and see the employee, employer and total ESI contribution live — with the ₹21,000 coverage check built in.

Category
Payroll & Salary
Takes about
1 min
Updated
Sep 2026
  • Free — no sign-up
  • Instant, on-screen results
  • Built by our CA · CS team
  • Rules cited on the page
Start calculating
Calculator

Enter your figures — the result on the right updates as you type.

Full breakdown below ↓
👤 Employee category
Coverage wage ceiling
💰 Wages
Monthly gross wage Per employee, before deductions
Number of employees Optional — for total payroll cost
#
ESI applies only when the monthly gross wage is ₹21,000 or less (₹25,000 for a person with disability). Above the ceiling, the employee is not covered and no ESI is deducted.

Contribution breakdown

◆ End-to-End Payroll

Let us run ESI, PF & payroll for your team

Registration, monthly challans, returns and compliance — handled by experts.

✓ We'll contact you shortly!

Disclaimer: Indicative estimate. Employee 0.75% and employer 3.25% of gross wages per the ESI (Central) Rules. Actual liability may vary with wage components and exemptions.

How ESI contribution works

The Employees' State Insurance (ESI) scheme is a self-financing social-security scheme for Indian workers. Both employee and employer contribute a fixed percentage of the monthly gross wage. It is mandatory for covered employees earning ₹21,000 or less a month (₹25,000 for a person with disability).

0.75%
Employee share of gross wages
3.25%
Employer share of gross wages
4.00%
Total ESI contribution rate
₹21,000
Monthly wage ceiling for coverage (₹25,000 for PwD)

Worked examples

The contribution is a straight percentage of the gross wage while the employee is covered. Once the gross wage crosses the ceiling, the employee is no longer covered and no ESI is deducted for that period.

₹18,000 gross / month
Employee (0.75%)₹135
Employer (3.25%)₹585
Total (4%)₹720
₹21,000 gross / month
Employee (0.75%)₹158
Employer (3.25%)₹683
Total (4%)₹840
₹25,000 gross / month
Employee₹0
Employer₹0
StatusNot covered
A person with disability stays covered up to ₹25,000, so at ₹25,000 gross the PwD contribution would be ₹188 (employee) + ₹813 (employer) = ₹1,000.

Key terms explained

Gross wages

ESI is charged on gross monthly wages — basic, DA, HRA, and most allowances. It excludes annual bonus, gratuity and reimbursement of actual expenses.

Wage ceiling

Coverage applies while gross wages are ₹21,000 or less a month (₹25,000 for persons with disability). Cross the ceiling and ESI stops for that employee.

Contribution periods

ESI runs on two half-yearly periods — April–September and October–March. If wages cross the ceiling mid-period, contribution continues until the period ends.

Applicability

ESI registration is generally mandatory for establishments with 10 or more employees (20 in some states) once even one employee is within the wage ceiling.

Questions people ask

Short answers on ESI Calculator. Tap a question to open it.

01What are the ESI contribution rates?

The employee contributes 0.75% of gross wages and the employer 3.25%, a total of 4%. Employees earning up to ₹176 a day as average daily wage are exempt from their own share, but the employer still pays its part.

02What is the ESI wage ceiling?

ESI applies to employees drawing gross wages up to ₹21,000 a month, and up to ₹25,000 for employees with disability. If wages cross the ceiling mid-contribution-period, contributions continue until the end of that period.

03Which wage components attract ESI?

Basic, dearness allowance, house rent allowance, conveyance, overtime, attendance and incentive paid at intervals of up to two months. Annual bonus, gratuity, retrenchment compensation and reimbursements of actual expenses are excluded.

04When must ESI be deposited?

By the 15th of the following month. Contribution periods run April to September and October to March, with the corresponding benefit periods lagging by three months.

05What is the interest and damages for late ESI payment?

Simple interest at 12% per annum for the delay, plus damages that rise with the length of default under Regulation 31A and 31C — so late payment is expensive relative to the contribution itself.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.