How it works
Provident fund (on basic + DA, “PF wages”):
- Employee EPF = 12% of PF wages (capped at the ceiling unless you contribute on full wages).
- Employer total = 12% of the same base.
- EPS = 8.33% of PF wages up to the ceiling (if the employee is an EPS member).
- Employer EPF = employer total − EPS.
- EDLI = 0.5% of PF wages up to the ceiling.
ESI (on gross wages, if gross is up to ₹21,000, or ₹25,000 for a person with disability):
- Employee = 0.75% (nil if the average daily wage is up to ₹176).
- Employer = 3.25%.
Worked example
A storekeeper at Shree Lakshmi Hardware earns basic + DA of ₹18,000 and gross wages of ₹20,000 in October 2026 (ceiling ₹25,000).
| Part | Employee | Employer |
|---|---|---|
| EPF | ₹2,160 | ₹661 |
| EPS (8.33% × ₹18,000 = ₹1,499.40) | — | ₹1,499 |
| EDLI (0.5%) | — | ₹90 |
| ESI | ₹150 | ₹650 |
| Total | ₹2,310 | ₹2,900 |
Notes and edge cases
- EPS eligibility has its own conditions (for example age and date of joining); untick “Member of the pension scheme” if EPS does not apply, and the whole employer 12% goes to EPF.
- Above the ceiling: contributions are on ₹25,000 or actual wages, whichever is lower; EPS is never more than 8.33% of ₹25,000. The tool also caps EDLI wages at the ceiling.
- Rounding: EPFO and ESIC compute per employee and may round differently from this tool.
- MyRecords Payroll works out PF, ESI, PT and TDS in the pay run and prepares the PF ECR and ESI upload files.