PF and ESI calculator
Enter PF wages and gross wages for one month to see the employee PF and ESI deductions and every employer contribution, on the rules in force from 17 September 2026.
What it does
- PF wage ceiling ₹25,000 a month from 17 September 2026 (notification S.O. 5109(E)), up from ₹15,000
- Employee PF 12%; employer 12%, of which 8.33% goes to EPS on wages up to ₹25,000 (at most ₹2,083)
- EDLI 0.5% and EPF admin charges 0.5%, paid by the employer
- ESI for gross wages up to ₹21,000: employee 0.75%, employer 3.25%
Frequently asked questions
What is the PF wage ceiling in 2026?
From 17 September 2026 the EPF wage ceiling is ₹25,000 a month (notification S.O. 5109(E)), up from ₹15,000. Contributions on wages above the ceiling are optional unless the employee already contributes on higher wages.
How is the employer’s 12% PF split?
8.33% of wages up to ₹25,000 goes to the pension scheme (EPS), at most ₹2,083 a month, and the rest of the 12% goes to the employee’s EPF account. If the employee is not in EPS, the whole 12% goes to EPF.
Who is covered by ESI?
Employees whose gross wages are ₹21,000 a month or less (₹25,000 for persons with a disability). The employee pays 0.75% and the employer 3.25% of gross wages.