EPF · EPS · EDLI · ESI · One Salary, Every Deduction

PF & ESI Calculator

Enter one monthly salary and see every statutory PF and ESI amount — what comes out of the employee's pay, what the employer adds, and the take-home that is left.

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
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Calculator

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

Full breakdown below ↓
💰 Monthly salary
Gross monthly salaryAll wages — decides ESI coverage
₹
Basic + DAThe PF wage base
₹
🏦 PF basis
Employee PF computed on
Employer PF rate
🩺 ESI coverage
ESI applies where the unit is covered (10+ employees in a notified area) and gross wages are within the limit. Once covered, contributions continue to the end of that contribution period even if pay rises.

PF & ESI breakdown

ComponentRate / baseMonthlyAnnual
◆ Payroll Compliance

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Disclaimer: Indicative estimate under the EPF & MP Act and the ESI Act as currently notified. Employer EPF admin charges are shown at 0.50% of PF wages (subject to the EPFO minimum per establishment). Professional tax, LWF and income-tax TDS are not included in the take-home.

PF and ESI at a glance

Provident Fund and Employees' State Insurance are the two social-security contributions most Indian payrolls carry. PF is built on Basic + DA and is a retirement saving; ESI is built on gross wages and buys medical and cash benefits — but only for employees earning up to ₹21,000 a month.

12% + 12%
Employee and employer PF on Basic + DA
₹15,000
PF wage ceiling for EPS, EDLI and the mandatory minimum
0.75% + 3.25%
Employee and employer ESI on gross wages
₹21,000
ESI wage limit (₹25,000 for persons with disability)

How each amount is worked out

Employee PF

12% of Basic + DA. The law only requires it on wages up to ₹15,000, so many employers cap it at ₹1,800 a month; others deduct on the actual basic. It all goes to the employee's EPF account.

Employer PF

Also 12%, but split: 8.33% to EPS (pension) on wages capped at ₹15,000 — at most ₹1,250 — and the balance to EPF. On top, the employer pays 0.50% EDLI (capped) and 0.50% admin charges.

ESI

When gross wages are within the limit, the employee pays 0.75% and the employer 3.25% of gross wages. Employees earning up to ₹176 a day on average are exempt from their own share; the employer still pays.

Take-home and cost to company

Take-home = gross − employee PF − employee ESI (before PT and TDS). The employer's real cost = gross + employer PF + EDLI + admin + employer ESI.

Questions people ask

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

01How much PF is deducted from salary?

12% of Basic + DA. The law requires it on wages up to ₹15,000 a month, so many employers cap the deduction at ₹1,800; others deduct 12% of the actual Basic + DA. The employee share goes entirely to the EPF account.

02How is the employer's PF contribution split?

The employer also contributes 12%. Of this, 8.33% of wages capped at ₹15,000 — at most ₹1,250 a month — goes to the Employees' Pension Scheme and the balance goes to EPF. The employer additionally pays 0.50% EDLI and 0.50% admin charges.

03Who is covered by ESI?

Employees of covered establishments (generally 10 or more employees in a notified area) whose gross wages are ₹21,000 a month or less — ₹25,000 for persons with disability. Once covered, contributions continue to the end of that contribution period even if wages rise.

04What are the ESI contribution rates?

The employee pays 0.75% and the employer 3.25% of gross wages. Employees whose average daily wage is ₹176 or less are exempt from their own share, but the employer still pays 3.25%.

05What is the difference between take-home and CTC here?

Take-home is gross salary minus the employee's PF and ESI, before professional tax and income-tax TDS. Cost to company is gross salary plus the employer's PF, EDLI, admin charges and ESI.

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.