Calculate Employees' State Insurance (ESI) contributions for employees and employers. Based on latest ESIC rules and Code on Social Security 2020. FY 2025-26.
Calculate ESI contributions as per latest ESIC rules. Employee: 0.75% of wages. Employer: 3.25% of wages. Total 4%. Applicable to employees earning up to ₹21,000/month (₹25,000 for persons with disabilities). Wages = Basic + DA + Retaining Allowance + (allowances exceeding 50% of remuneration) per Code on Social Security 2020. Mandatory for establishments with 10+ employees.
Enter wages and click Calculate to see your ESI breakdown
ESI operates on 6-month contribution periods (Apr–Sep and Oct–Mar). If your salary increased above ₹21,000 during an ongoing period, ESI continues to be deducted on your full wages until that period ends. No mid-period opt-out. Turn OFF "Apply wage ceiling" above to calculate for this in-cycle scenario.
Rates (effective July 2019, unchanged): Employee 0.75%, Employer 3.25%, Total 4%. Wage definition (Code on Social Security 2020): Basic + DA + Retaining Allowance + (allowances exceeding 50% of total remuneration). HRA and bonus excluded. Ceiling: ₹21,000/month (₹25,000 for persons with disabilities). Wages > ceiling → ESI not applicable (except in-cycle). Applicability: Establishments with 10+ employees. Contributions due by 15th of following month. This calculator is for estimation; consult your employer or a qualified professional for compliance.
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| Component | Rate | Ceiling | Notes |
|---|---|---|---|
| Employee | 0.75% | ₹21,000 wages | Wages > ceiling → not applicable |
| Employer | 3.25% | ₹21,000 wages | In-cycle: deduct on full wages |
| Total | 4% | — | Submittable by 15th of next month |
| Disabled employees | Same rates | ₹25,000 | Higher ceiling for PwD |
| Wages (per Code on SS 2020) | — | — | Basic + DA + RA + excess allowances; HRA/bonus excluded |