ESI Contribution Calculator
Employee and employer ESI share for eligible employees.
The ESI Contribution Calculator computes the employee and employer shares of Employee State Insurance contributions. ESI covers employees earning gross wages up to ₹21,000 a month, or ₹25,000 for persons with disabilities. It is for employers and payroll teams with ESI-covered staff, and for employees who want to understand their monthly deduction.
Use the ESI Contribution Calculator
ESI Contributions (Monthly)
Coverage status-
Employee (0.75%)₹ 0
Employer (3.25%)₹ 0
Total Monthly ESI₹ 0
Total: 4% of gross wages. Employer deposits both contributions by 15th of next month via ESIC portal.
Compute Employee State Insurance (ESI) contributions. ESI covers employees earning gross wages up to ₹21,000/month (₹25,000 for persons with disabilities).
ESI key points:
- Coverage threshold: Establishment must have 10+ employees (some states: 20+).
- Wage ceiling: Rs 21,000/month (Rs 25,000 for persons with disabilities). Unchanged since January 2017; no revision notified under the Code on Social Security as of 26 September 2026 (the EPF ceiling change of 17 September 2026 does not apply to ESI).
- Rates: Employee 0.75% + Employer 3.25% = 4% (reduced from 6.5% w.e.f. 1 July 2019).
- Exempt employee: Daily wages up to Rs 176 - employee exempted from own share; employer still contributes.
- Mid-period rise: If wages cross Rs 21,000 during a contribution period (Apr-Sep or Oct-Mar), coverage continues till end of period.
- Wages includes: Basic, DA, HRA, conveyance, special allowance, overtime - i.e., gross wages.
- Excludes from wages: Reimbursements, annual bonus, employer's contribution to PF, gratuity.
Benefits covered:
- Medical: Full medical care for self and dependants (lifelong for retiree).
- Sickness: 70% of average daily wages for max 91 days/year.
- Maternity: Full wages for 26 weeks (12 weeks for 3rd child onwards).
- Disablement: 90% of average wages for temporary; lifelong pension for permanent.
- Dependant's benefit: Monthly pension to dependants on death due to employment injury.
- Funeral: Rs 15,000 lump sum.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
Who has to pay ESI?
ESI applies to employees earning gross wages of up to Rs 21,000 a month, or Rs 25,000 for persons with disabilities, in establishments with 10 or more employees (20 in some states). The employee contributes 0.75% and the employer 3.25% of gross wages. Employees earning up to Rs 176 a day are exempt from their own share, but the employer still contributes.
What is the due date for ESI payment?
ESI contributions for a month must be deposited by the 15th of the following month through the ESIC portal. The employer deducts the employee's share from wages and deposits it together with its own share. Late payment attracts interest at 12% a year and damages, and the half-yearly Return of Contributions is due within 42 days of each contribution period, that is by 11 November and 12 May.
How is ESI contribution calculated?
The tool checks whether gross monthly wages are within the Rs 21,000 ceiling, or Rs 25,000 for persons with disabilities. If covered, it calculates the employee share at 0.75% and the employer share at 3.25% of gross wages, a total of 4%. Gross wages include basic, DA, HRA and allowances, but exclude items such as reimbursements and bonus.
Due in the next 30 days
Labour- ESI Half-yearly Return of Contributions (Apr–Sep 2026)
- PF deposit (ECR + challan) for October
- ESI contribution for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.