EPF and ESI contribution calculator
See the exact employee and employer split for EPF, EPS, EDLI and ESI.
ESI applies only up to ₹21,000 gross
Turn off to contribute on full basic
Monthly contributions
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How the EPF split actually works
You contribute 12% of basic plus dearness allowance. Your employer also contributes 12%, but that half is split: 8.33% of wages (capped at ₹15,000, so a maximum of ₹1,250) goes to the Employees' Pension Scheme, and the balance goes to your EPF account.
On top of that the employer pays 0.5% towards EDLI insurance. Establishments with 20 or more employees must register; below that, voluntary coverage is allowed and is increasingly common because candidates ask for it.
The ₹15,000 ceiling and the ESI limit
PF is statutorily required only on wages up to ₹15,000 a month. Many employers restrict contributions to that ceiling; others contribute on full basic, which increases both the deduction and the retirement corpus. Once you have contributed on higher wages you generally cannot revert.
ESI is separate: it applies when monthly gross wages are ₹21,000 or less (₹25,000 for employees with disability). The employee pays 0.75% and the employer 3.25%. Cross the limit mid-contribution-period and you stay covered until the period ends.
Frequently asked questions
Is PF calculated on basic or gross salary?
On basic salary plus dearness allowance and retaining allowance — not on HRA or most other allowances, subject to the Supreme Court's view that allowances paid universally can be included.
What is the maximum EPS contribution?
₹1,250 a month, being 8.33% of the ₹15,000 statutory wage ceiling, regardless of how high the actual basic is.
Who is exempt from ESI?
Employees with monthly gross wages above ₹21,000, and establishments in areas where ESI has not been notified. PF continues to apply regardless of the ESI position.
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