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PF and ESI calculator

PF runs at 12% from you and 12% from your employer on basic + DA, with part of the employer’s share diverted to your pension. ESI adds 0.75% and 3.25% up to a ₹21,000 wage ceiling. This works out both — your deduction and the full cost to your employer.

Monthly wages

The PF base — basic and dearness allowance only, not gross salary.

The ESI base. ESI applies only up to a gross wage of ₹21,000.

Many employers cap the PF base at the ₹15,000 statutory ceiling; others contribute on the full basic. The pension (EPS) slice is always capped at ₹15,000 either way.

Deducted from your salary each month

₹3,600

Employee PF at 12%. ESI does not apply above the ₹21,000 wage ceiling.


Employee PF @ 12%₹3,600
Employee ESI @ 0.75%
Take-home deduction₹3,600

Employer PF @ 12%₹3,600
— of which pension (EPS @ 8.33%)₹1,250
— of which EPF₹2,350
Employer ESI @ 3.25%
Total cost to employer₹3,600
ESI does not apply here. Coverage stops above a gross wage of ₹21,000, so only PF is deducted. If the wage dips to ₹21,000 or below in a contribution period, ESI resumes for the rest of that period.
PF is 12% from you and 12% from your employer, on basic + DA — not gross. The employer's half is split: 8.33% of wages (capped at ₹15,000) funds your EPS pension, and the balance goes to your EPF corpus.

This is one payslip, worked by hand.

Taxlabs runs PF and ESI across your whole payroll — challans, ECR files and due-date reminders — so the deduction on every payslip is right the first time.

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Frequently asked

What are the PF contribution rates?

The employee contributes 12% of basic + DA, and the employer matches it with 12%. The employer’s half is split: 8.33% of wages (capped at ₹15,000, so up to ₹1,250) goes to the pension scheme (EPS) and the remaining 3.67% goes to EPF. The employee’s full 12% goes to EPF.

What is the ₹15,000 PF wage ceiling?

The statutory PF ceiling is ₹15,000 of basic + DA. An employer may cap its 12% at ₹15,000 (₹1,800 a month) or contribute on the full basic — that is an employer policy. The EPS pension slice, though, is always capped at 8.33% of ₹15,000, whichever option is chosen.

What are the ESI rates and the ₹21,000 ceiling?

ESI is 0.75% of gross wages from the employee and 3.25% from the employer. It applies only where gross wages are ₹21,000 or less a month (₹25,000 for employees with disability). Above that ceiling ESI does not apply, so only PF is deducted.

Is PF calculated on basic or gross salary?

On basic + DA, not gross. Allowances such as HRA and conveyance are generally excluded from the PF base. ESI, by contrast, is on gross wages. That is why the two calculations start from different figures.

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