PF and ESI calculator
Enter monthly basic + DA and gross pay to see the employee and employer PF, EPS, EDLI, admin and ESI amounts at current statutory rates. The EPF wage ceiling is ₹25,000 a month from 17 September 2026.
Provident Fund (EPF)
- PF wages (capped)
- ₹25,000.00
- Employee PF (12%)
- ₹3,000.00
- Employer to EPS (8.33% of ₹25,000.00)
- ₹2,083.00
- Employer to EPF (the rest of 12%)
- ₹917.00
- EDLI (0.5%)
- ₹125.00
- Admin charges (0.5%)
- ₹125.00
Employees' State Insurance (ESI)
Not covered: gross pay is above ₹21,000.00 a month.
- Deducted from the employee's pay
- ₹3,000.00
- Employer cost on top of gross
- ₹3,250.00
Frequently asked questions
Everything you need to decide if ASHR.work is the right HR platform for your team.
What are the current PF contribution rates?
The employee contributes 12% of basic + DA. The employer also contributes 12%, of which 8.33% goes to the Employees' Pension Scheme (on wages up to the ceiling) and the rest to EPF. The employer also pays 0.5% for EDLI insurance and 0.5% administrative charges (minimum ₹500 per establishment per month).
What is the EPF wage ceiling in 2026?
₹25,000 a month, raised from ₹15,000 with effect from 17 September 2026 (Gazette Notification S.O. 5109(E)). The maximum employer pension (EPS) contribution rose from ₹1,250 to ₹2,083 a month.
Who is covered by ESI, and at what rate?
Employees earning gross wages up to ₹21,000 a month (₹25,000 for persons with disability). The employee pays 0.75% and the employer 3.25% of gross wages. Employees on a daily average wage up to ₹176 pay no employee share; the employer still pays its share.
Should PF be calculated on the full basic or only up to the ceiling?
Both are allowed. Many employers restrict PF wages to the ₹25,000 ceiling; others contribute on the full basic + DA. The pension (EPS) share is always calculated on wages up to the ceiling. Use the toggle to compare the two.
How are the amounts rounded?
EPFO rounds contributions to the nearest rupee. ESIC rounds contributions up to the next rupee. Check your ECR and ESIC challan for the final figures.
Stop calculating PF and ESI by hand
ASHR.work payroll applies PF, ESI, professional tax and TDS on every pay run and produces the statutory export files you file.