How PF is calculated
| Component | Rate | Paid by |
|---|---|---|
| EPF (employee) | 12% of Basic + DA | Employee |
| EPS (pension) | 8.33% of wages up to ₹25,000 | Employer |
| EPF (employer) | 12% minus the EPS share | Employer |
| EDLI (insurance) | 0.50% | Employer |
| Admin charges | 0.50% | Employer |
ESI rates
Employee 0.75% and employer 3.25% of gross wages (total 4%), for employees earning up to ₹21,000 per month.
How is the employer PF share split?
Of the employer's 12%, 8.33% (on wages up to the ceiling) goes to the pension scheme (EPS) and the balance goes to the employee's EPF account. The employer also pays 0.50% EDLI and 0.50% admin charges.
What is the PF wage ceiling now?
₹25,000 per month (Basic + DA) with effect from 17 September 2026, under Notification S.O. 5109(E).
How is ESI calculated?
0.75% of gross wages from the employee and 3.25% from the employer, for employees earning up to ₹21,000 per month.
Calculators give indicative figures. Final amounts depend on EPFO/ESIC rules and your salary structure. Ask us to review your payroll.