See the exact EPF, EPS, and ESI split on any salary — what the employee loses from take-home, and what the contribution actually costs the employer.
Built for HR teams and founders sizing offers, budgeting CTC, and checking monthly challan figures.
Enter monthly wages. PF runs on basic + DA; ESI runs on gross.
Enter basic + DA and gross salary to see the full PF and ESI split instantly.
The employer's 12% is not a single line. EPS takes 8.33% of wages capped at ₹15,000 — never more than ₹1,250 a month — and everything left over goes to EPF. So on a ₹40,000 basic with no ceiling restriction, the employer pays ₹4,800: ₹1,250 to EPS and ₹3,550 to EPF, not 8.33% of ₹40,000. Getting this wrong shows up as a mismatched ECR challan every month. Clan's payroll plans compute PF, ESI, professional tax, and TDS on every run and generate the filing files from the same numbers.
The employee contributes 12% of basic + DA, deducted from salary. The employer contributes a matching 12%, split into 8.33% of the EPS wage towards the Employees' Pension Scheme — capped at ₹1,250 per month, since the EPS wage itself is capped at ₹15,000 — with the remaining balance going into EPF.
An employee whose basic + DA exceeds ₹15,000 at the time of joining, and who has never been an EPF member, can be treated as an excluded employee. In practice most employers enrol everyone and restrict the contribution to the ₹15,000 ceiling. Once someone is an existing member, they stay covered even after crossing ₹15,000.
ESI applies to employees drawing gross wages of ₹21,000 per month or less (₹25,000 for employees with disability) in establishments covered by the ESI Act — generally those with 10 or more employees, though the threshold is 20 in some states. The employee pays 0.75% of gross and the employer pays 3.25%.
ESI runs on two fixed contribution periods — April to September and October to March. An employee whose wages rise above the limit part-way through a period continues to contribute until that period ends, and only then exits coverage. This calculator shows the position at the salary you enter, not the mid-period carry-over.
No. The figures above are the statutory EPF, EPS, and ESI contributions only. On top of these the employer also pays EDLI at 0.5% of PF wages and EPFO administrative charges at 0.5%, adding roughly another 1% of PF wages to employer cost. Budget for it when you compare these numbers to an actual challan.
Under the wage definition operative across the Labour Codes from 21 November 2025, "wages" for statutory dues cannot be less than 50% of total remuneration — which raises PF liability for the low-basic, allowance-heavy CTC structures common at Indian tech companies. This calculator uses the basic + DA you enter as-is, so enter the higher wage figure yourself if you are modelling that floor. The same rule is applied automatically in the gratuity calculator.
This tool isolates the two statutory contributions and shows both sides of each. For a full CTC-to-take-home breakup, use the salary calculator. For income tax withholding under the old and new regimes, use the salary TDS calculator. To check whether PF and ESI registration applies to your company at all, run the compliance checker.
