PF & ESI Contribution Calculator

About the PF & ESI Contribution Calculator

Work out a month’s provident fund and ESI contributions for one employee, or for a whole payroll pasted from a spreadsheet. The calculator applies the ₹25,000 EPF wage ceiling in force from 17 September 2026 (₹15,000 before, with September 2026 split by days), works out EPF wages from the pay components with the Labour Codes’ 50% wage rule, splits the employer’s 12% into pension (EPS) and EPF, and adds EDLI insurance and admin charges. ESI is 0.75% from the employee and 3.25% from the employer, each rounded up to the rupee, for employees within the ESI wage ceiling.

For a payroll list it gives the ECR challan totals — A/c 1, A/c 2, A/c 10 and A/c 21 — and the ESI totals, with CSV sheets in the ECR’s and ESIC’s column order. Everything runs in your browser; salaries never leave your device.

EPF, EPS, EDLI and admin charges

The rates are those in EPFO’s FAQs on the revised wage ceiling:

• Employee: 12% of EPF wages (A/c 1). Voluntary PF, if any, is added to it.
• Employer: 12% of EPF wages, of which 8.33% of wages up to the ceiling goes to the pension scheme (EPS, A/c 10) and the rest to EPF (A/c 1). At ₹25,000 that is ₹2,083 to EPS and ₹917 to EPF. An employee outside EPS gets the employer’s whole 12% in EPF.
• EDLI: 0.5% of wages up to the ceiling (A/c 21), paid by the employer.
• Admin charges: 0.5% of EPF wages (A/c 2), paid by the employer — at least ₹500 a month for an establishment with a contributing member, or ₹75 with none.

The Central Government’s own 1.16% EPS contribution is still limited to wages of ₹15,000 (₹174 a month) and is not part of the employer’s cost. Amounts are rounded to the nearest rupee, as in EPFO’s examples.

The ₹25,000 wage ceiling and September 2026

Notification S.O. 5109(E) raised the wage ceiling under Chapter III of the Code on Social Security, 2020 from ₹15,000 a month to ₹25,000 a month on 17 September 2026, the day it was published. Employees with EPF wages up to ₹25,000 must be members of EPF, EPS and EDLI.

For the September 2026 wage month, EPFO asks for contributions in two parts in a single ECR: 1–16 September on the ₹15,000 ceiling and 17–30 September on ₹25,000. An employee who was outside EPF until 17 September contributes only for 14 of the 30 days; one who was in EPF but not in EPS joins EPS from 17 September. Choose that status under the employee, or put “new” or “eps” in a September 2026 column of the list. The return for a wage month is ordinarily due by the 15th of the next month.

One difference from EPFO’s worked example: for an EPF member on ₹20,000 who joins EPS from 17 September (scenario B of FAQ Q7), EPFO shows EDLI as 0.5% of the full ₹20,000 (₹100). The calculator keeps EDLI on wages up to each part’s ceiling (₹15,000 × 16/30 + ₹20,000 × 14/30, so ₹87), as EPFO’s own table does for wages above the ceiling. If your ECR asks for the other figure, the difference is ₹13 for that employee.

Above the ceiling, contributions stay on ₹25,000 unless the employee contributes on higher wages under the scheme’s provisions — choose full wages, or employee on full wages, employer on the ceiling, in Rules and ceilings. EPS membership is open only to employees whose wages did not exceed the ceiling when they joined (or on the date the new ceiling came in).

EPF wages and the 50% rule

EPF wages are wages as defined in s.2(88) of the Code on Social Security, 2020 (EPFO FAQs Q25) — not gross pay. Wages are basic pay, dearness allowance and retaining allowance, plus any other pay that is not excluded (a special allowance, for example). HRA, conveyance, overtime, commission and the employer’s PF contribution are excluded — but when the excluded payments come to more than half of total pay, the excess counts as wages.

With basic ₹15,000, HRA ₹9,000, conveyance ₹3,000 and commission ₹6,000, the exclusions (with the employer’s PF) are over half, so ₹2,553 is added and EPF wages are ₹17,553. The employer’s PF is itself an exclusion that depends on the wages, so the calculator solves for it; untick that option to leave it out of the test. The Labour Code salary calculator shows the rule in detail.

ESI: who is covered and how it is rounded

• Rates: employer 3.25% and employee 0.75% of the wages for the month, each rounded to the next higher rupee — Social Security (Central) Rules, 2026, rule 19(1) (G.S.R. 344(E), which replaced the ESI (Central) Rules, 1950). ₹15,000 gives ₹113 and ₹488.
• Wage ceiling: ESIC’s coverage page gives ₹21,000 a month, or ₹25,000 for a person with disability. Under the Code the ceiling is set by Central Government notification, so both figures can be changed.
• Person with disability: the employer’s share is not payable for up to three years; the Central Government reimburses it (rule 19(2)).
• Low wages: ESIC’s contribution page says employees with an average daily wage of up to ₹176 pay no employee’s share (the employer still pays). The daily wage of a monthly-rated employee is the month’s wages ÷ 26.
• Which pay counts: ESIC’s guidance on wages counts HRA and conveyance, and overtime for the contribution but not for the coverage test. That is the default (gross pay). The Code’s s.2(88) definition is narrower; choose Code wages if your ESI is worked out on those.

Contribution periods run from 1 April to 30 September and from 1 October to 31 March. The calculator tests coverage on the month’s pay only — set ESI to Covered for an employee your ESIC records still cover.

Payroll list columns

Paste rows with a header row, comma- or tab-separated (copying cells from Excel or Google Sheets gives tabs), or choose a CSV, XLSX, XLS or ODS file. Column names are matched exactly, ignoring case and symbols:

• Basic + DA (required; or separate Basic and DA columns, which are added), HRA, Special allowance, Conveyance, Overtime, Commission
• Name, Employee ID, UAN, ESI IP number — shown in the results and sheets
• EPS member (Y or N, default Y), VPF %, Disability (Y or N), ESI employer share waived (Y or N), ESI (Y or N to override the coverage test)
• NCP days, ESI days — copied into the ECR and ESI sheets; September 2026 — “new” or “eps” for the September split

Other columns — gross, PF, deductions — are listed and ignored, so nothing is counted twice. Up to 5,000 employees.

Sources

• S.O. 5109(E) — the ₹25,000 wage ceiling for Chapter III of the Code on Social Security
• EPFO, FAQs on the revision of the wage ceiling — rates, the September 2026 split (Q7–Q9), the contribution table and admin charges (Q13), the Government’s EPS share (Q37)
• Code on Social Security, 2020 — s.2(88) wages and the 50% rule, s.2(89) wage ceiling
• Social Security (Central) Rules, 2026 (G.S.R. 344(E)), rule 19 — ESI rates, rounding and the employer’s share for a person with disability
• ESIC’s contribution, coverage and wages pages — the ₹176 exemption, the ₹21,000 and ₹25,000 ceilings and which pay counts

Limitations

• One wage month at a time. Arrears, back-dated revisions and international workers are not handled.
• The ECR and ESI sheets are in those returns’ column order for checking and copying; they are not the upload files themselves, which you prepare on the EPFO and ESIC portals.
• Coverage is tested on this month’s pay. Exempted (own PF trust) establishments, PMVBRY incentives and state labour welfare funds are not included.
• Rates and ceilings were checked against S.O. 5109(E), EPFO’s wage-ceiling FAQs, the Social Security (Central) Rules, 2026 and ESIC’s pages. Rules can change — check the portals before you pay.
• An estimate for planning and checking payroll, not professional advice.

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