PF and ESIC Calculator 2026: Employer and Employee Share

By Khanal Group · Last checked 25 October 2026 against the sources below · Runs in your browser; nothing you type is sent anywhere.

How it is calculated

PF is worked out on PF wages (basic pay, dearness allowance and retaining allowance). ESIC is worked out on gross wages. The rates are the ones EPFO and ESIC publish, checked on 25 October 2026.

PF wages W = basic + DA (labour-code option: the higher of basic + DA and 50% of total remuneration)
Ceiling C = ₹25,000 from 17 September 2026 (₹15,000 for earlier wage months)
PF base B = W, or the lower of W and C if contributions are restricted to the ceiling
Employee PF = 12% × B
Employer EPS = 8.33% × lower of W and C; nil if not an EPS member
Employer EPF = 12% × B − EPS
EDLI = 0.5% × lower of W and C
Admin charges = 0.5% × total PF base of all employees, minimum ₹500 a month
ESIC (if covered) = employee 0.75% × gross wages + employer 3.25% × gross wages

Where each rule comes from

The law: the Employees' Provident Funds Act 1952 and the ESI Act 1948 were brought into the Code on Social Security 2020, in force from 21 November 2025 (PF in Chapter III, ESI in Chapter IV). The Employees' Provident Funds Scheme 2026 (G.S.R. 525(E) of 29 June 2026) replaced the 1952 scheme and keeps 12% employee and employer contributions, with 10% for classes of establishments the Central Government notifies.
₹25,000 wage ceiling: S.O. 5109(E) of 17 September 2026 raised the Chapter III wage ceiling from ₹15,000 to ₹25,000 a month from that date. Employees on wages up to ₹25,000 are now within mandatory PF. The same ceiling applies to EPS and EDLI (EPS Scheme 2026 para 4; EDLI Scheme 2026 para 5(1); EPFO wage-ceiling FAQ), so the maximum EPS share becomes ₹2,083 a month.
EPS 8.33%, EDLI 0.5%, admin charges 0.5% with a ₹500 minimum (₹75 if there is no contributory member in the month): the EPFO contribution rate table (admin charges at this rate from 1 June 2018). EPFO's wage-ceiling FAQ of September 2026 gives the same EDLI and administrative-charge rates and minimums under the 2026 schemes.
Wages above the ceiling: contributing on actual wages is the employer's choice, subject to the conditions in the EPF Scheme. EPS never goes above 8.33% of the ceiling.
ESIC 0.75% employee and 3.25% employer (from 1 July 2019), employee share nil where the average daily wage is ₹176 or less: ESIC contribution page (esic.gov.in).
₹21,000 ESIC wage ceiling (from 1 January 2017) and the contribution period rule: an employee covered at the start of a contribution period (1 April to 30 September, or 1 October to 31 March) stays covered, on actual wages, until that period ends, even if wages rise above ₹21,000 during it. No revision of the ESIC ceiling had been notified when this was checked.
Labour-code wages: the Code on Social Security 2020 defines wages as basic pay, DA and retaining allowance, but if the excluded items (HRA, conveyance, overtime, commission and similar) are more than 50% of total remuneration, the excess counts as wages. This site applies the same rule on the gratuity calculator.

Worked example

Round illustrative numbers. ABC Infra Private Limited has 20 employees, each on basic + DA of ₹14,000 and gross wages of ₹20,000, all EPS members.

Employee PF: 12% × ₹14,000 = ₹1,680. Employer 12% = ₹1,680, split into EPS 8.33% × ₹14,000 = ₹1,166 and EPF ₹514.
EDLI: 0.5% × ₹14,000 = ₹70. Admin charges: 0.5% × ₹2,80,000 = ₹1,400 for the establishment (above the ₹500 minimum), ₹70 per employee.
ESIC: employee 0.75% × ₹20,000 = ₹150; employer 3.25% × ₹20,000 = ₹650.
Each employee has ₹1,830 deducted. The employer's cost is ₹2,470 per employee, ₹49,400 a month for all 20.

Now take one employee on basic ₹30,000 and gross ₹80,000 with labour-code wages. Half of ₹80,000 is ₹40,000, so PF wages are ₹40,000. Restricted to the ₹25,000 ceiling: employee PF ₹3,000; employer EPS ₹2,083 and EPF ₹917; EDLI ₹125. Under the old ₹15,000 ceiling the same employee paid ₹1,800.

What this calculator leaves out

It assumes every employee earns the same and works the full month. It does not cover employees aged over 58 (no EPS), international workers, voluntary higher PF contributions, EPS on higher wages, the 10% rate for notified establishments, incentive schemes, or exempted trusts. Deposit dates and ECR filing are covered in the EPFO and ESIC portals. K-HR keeps each employee's UAN, PF membership or exclusion, EPS and ESIC IP number, and the month's attendance goes to K-Finance payroll.

Common questions

What is the employer's PF contribution split?

The employer pays 12% of PF wages. Of that, 8.33% of wages up to the ceiling goes to the Employees' Pension Scheme and the rest to the employee's EPF account; with the ₹25,000 ceiling the calculator puts EPS at up to ₹2,083 a month. The employer also pays EDLI at 0.5% and admin charges at 0.5%, with a ₹500 monthly minimum per establishment.

What is the PF wage ceiling now?

₹25,000 a month from 17 September 2026, by S.O. 5109(E) under the Code on Social Security 2020; it was ₹15,000 before. Contributions are compulsory on wages up to the ceiling. Above it, the employer may restrict PF to the ceiling or contribute on actual wages.

When does ESIC stop if salary goes above ₹21,000?

At the end of the contribution period. An employee covered at the start of a period (April to September or October to March) keeps paying on actual wages until that period ends, and is out of coverage from the next period if wages are still above ₹21,000.

Does the 50% wage rule of the labour codes change PF?

The Code on Social Security 2020 counts the excess as wages when allowances excluded from wages are more than half of total remuneration. That raises PF wages for low-basic salary structures. The calculator shows both bases.

Who pays ESIC for low-paid employees?

Employees whose average daily wage is ₹176 or less do not pay the 0.75% employee share. The employer still pays its 3.25%.

PF and ESIC contribution calculator