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EPFO & ESIC Compliant
Employees' Provident Funds Act 1952 & ESI Act 1948
FY 2025-26 & FY 2026-27 (Budget 2024 revised)

PF & ESI Calculator

Calculate exact employee deductions and employer statutory contributions for Provident Fund (EPF, EPS, EDLI) and Employee State Insurance (ESIC).

Salary & Scheme Inputs
₹
Base wage used for Provident Fund computations.
₹
Gross salary used for ESIC eligibility check (limit ₹21,000).
Provident Fund (PF) Settings
Provident Fund (PF) ApplicableMandatory for establishments with 20+ employees
Cap PF at Statutory ₹15,000 Wage CeilingLimits base to ₹15,000 (12% = ₹1,800/mo). Disable to compute on actual Basic.
%
Additional employee contribution beyond statutory 12%.
ESIC Settings
ESIC Applicable (Gross ≤ ₹21,000)0.75% employee + 3.25% employer if monthly gross is under ₹21,000
Employee Total Deduction
From Salary
₹1,800
Annual: ₹21,600
Employer Total Contribution
CTC Cost
₹1,950
Annual: ₹23,400
Itemized Statutory Contribution Split
Employee Share (Deducted from Pay)
ComponentRateMonthlyAnnual
Employee Provident Fund (EPF)12% of PF Wage₹1,800₹21,600
Total Employee Monthly Deduction₹1,800₹21,600
Employer Share (Part of CTC)
ComponentStatutory SplitMonthlyAnnual
Employee Pension Scheme (EPS)8.33% (Max ₹1,250)₹1,250₹15,000
Employer Provident Fund (EPF)3.67% + Bal.₹550₹6,600
EDLI Insurance (Deposit Linked)0.5% (Max ₹75)₹75₹900
EPF Administrative Charges0.5% of PF Wage₹75₹900
Total Employer Monthly Cost₹1,950₹23,400

Important Statutory & Legal Disclaimer

This calculator provides estimates based on user-entered values and Indian statutory guidelines (including the Income Tax Act 1961, Payment of Gratuity Act 1972, EPFO, ESIC, and State Professional Tax acts) as revised in recent Finance Acts. Actual payroll computations, tax liabilities, and Full & Final settlements may vary based on specific employer policies, compensation structures, investment proofs, and individual tax assessments. This tool does not constitute formal legal, tax, or payroll advisory.

Knowledge Base

Frequently Asked Questions

Common questions about statutory calculations, tax implications, and compliance rules.

The employer's total 12% PF contribution is split into two components: 8.33% is directed to the Employee Pension Scheme (EPS) capped at the statutory wage ceiling of ₹15,000/month (max ₹1,250/month). The remaining 3.67% (plus any excess if calculated above ₹15,000) goes into the Employee Provident Fund (EPF). Additionally, the employer contributes 0.5% for EDLI insurance and 0.5% for EPF administration.

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