Salary, PF & ESIC calculator

About this tool

Enter an employee’s monthly pay and the calculator shows what they take home, what they cost you and how much PF and ESIC you deposit each month. It follows the rules in force today:

• 50% wage rule: under the Code on Wages, 2019, if allowances are more than half of total pay, the excess is added back to “wages” for PF, ESIC and gratuity (section 2(88) of the Code on Social Security, 2020).
• PF wage ceiling of ₹25,000 from 17 September 2026. Contributions are 12% from the employee and 12% from the employer (8.33% to the pension scheme, 3.67% to the PF account).
• ESIC when ESI wages (Basic + DA plus any add-back, not gross pay) are ₹21,000 a month or less (₹25,000 for persons with disabilities): 0.75% from the employee and 3.25% from the employer, worked out on those wages. So an employee with gross pay above ₹21,000 can still be covered.

Use it to plan a salary structure, check an offer before you send it, or budget for a new hire. PF applies to establishments with 20 or more employees and ESIC to those with 10 or more in notified areas.

How to fill it in

1. Basic + DAMonthly basic pay plus dearness allowance and retaining allowance, if any. This is the core of “wages”.
2. Other allowancesFixed monthly allowances such as HRA, conveyance and special allowance. Leave out overtime, one-time bonuses and expense reimbursements.
3. PF contribution onChoose Wages up to ₹25,000 for the standard, compulsory contribution. Choose Actual wages only if you have agreed to contribute on the full amount.

Reading the results

Take-home pay

Gross pay minus the employee’s PF and ESIC. Professional Tax, TDS and Labour Welfare Fund are not deducted here.

Cost to employer

Gross pay plus your PF, EDLI, admin charges and ESIC. This is the monthly cost of the job.

Wages for PF and ESIC

Basic + DA plus anything added back by the 50% rule. PF, ESIC coverage and contributions, and gratuity are all worked out on this figure.

PF lines

Employee 12%; employer 3.67% to EPF and 8.33% to EPS (pension); 0.5% EDLI and 0.5% admin on top.

Total to deposit

The PF (ECR) and ESIC amounts to pay by the 15th of next month, combining both shares.

Recent changes

1. 17 Sep 2026PF wage ceiling raised to ₹25,000

   Notification S.O. 5109(E) of the Ministry of Labour and Employment raised the EPF wage ceiling from ₹15,000 to ₹25,000 a month. At the ceiling, each side now contributes up to ₹3,000 a month. Check EPFO circulars for how to treat the September 2026 wage month.

2. 27 Jul 2026ESIC limit stays at ₹21,000

   Replying in the Lok Sabha, the government said there is no proposal or timeline yet to raise the ESIC wage ceiling, last revised from 1 January 2017.

3. 21 Nov 2025Labour codes in force

   The four labour codes replaced 29 older laws. The new definition of wages, with the 50% rule, raises the PF and gratuity base for salaries made up mostly of allowances.

Sources

Official sources this tool is based on:

• Employees’ Provident Fund OrganisationEPFO
• Employees’ State Insurance CorporationESIC
• Labour codes, Ministry of Labour and EmploymentMinistry of Labour
• Gazette notifications (search S.O. 5109(E))e-Gazette of India

Further reading

• EPF wage ceiling moves to ₹25,000: key changes for employersCorporate Professionals
• Is the government raising the ₹21,000 ESIC ceiling?inkl

Last reviewed on 16 October 2026. Results are estimates to help you plan, not legal or tax advice. Check notifications on the official portals before you file or pay.