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Calculate ESI contribution
Use gross wages before any deductions, not CTC.
ESI breakdown
Enter monthly gross wages and press Calculate.
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How is ESI calculated?
Employees' State Insurance (ESI) is a contribution scheme run by ESIC that gives medical and cash benefits to workers earning up to the wage ceiling. It is charged as a percentage of gross monthly wages, split between employee and employer.
Employer share = 3.25% of gross wages
Total ESI = 4% of gross wages
Rates and ceiling last checked: September 2026.
| Period | Employee | Employer | Total |
|---|---|---|---|
| Before July 2019 | 1.75% | 4.75% | 6.50% |
| From July 2019 (current) | 0.75% | 3.25% | 4.00% |
Examples
| Gross wages | Employee 0.75% | Employer 3.25% | Total 4% |
|---|---|---|---|
| ₹12,500 | ₹93.75 | ₹406.25 | ₹500.00 |
| ₹18,000 | ₹135.00 | ₹585.00 | ₹720.00 |
| ₹21,000 | ₹157.50 | ₹682.50 | ₹840.00 |
Who is covered?
ESI applies to employees whose gross monthly wages are ₹21,000 or less (₹25,000 for persons with disability) working in ESIC-covered establishments. Wages above the ceiling are outside the scheme, so no contribution is due on them.
Which wages count?
Start from gross monthly wages before deductions, not CTC. The exact definition of wages, including how items like overtime are treated, follows the ESI Act and the Code on Social Security, 2020, so confirm the base with your payroll team or the ESIC office if your pay has several components.
Benefits and due date
Contributions fund medical care, sickness and maternity cash benefits, disablement benefit and dependants' benefit. The contribution for a month is normally due by the 15th of the following month.
Employees with an average daily wage of up to ₹176 do not pay the employee share; the employer pays the whole amount. This calculator does not apply that exemption.
Working out salary in hand? Try our percentage calculator, or plan a payout with the gratuity calculator.
Frequently Asked Questions
What is the ESI contribution rate?
The employee pays 0.75% and the employer pays 3.25% of gross monthly wages, a total of 4%. These rates have applied since July 2019.
What is the ESI salary limit?
ESI covers employees whose gross monthly wages are up to ₹21,000. For persons with disability the limit is ₹25,000.
How to calculate ESI on salary?
Multiply gross monthly wages by 0.75% for the employee share and by 3.25% for the employer share. On ₹18,000 that is ₹135 and ₹585, a total of ₹720.
Is ESI calculated on gross salary or basic salary?
It is based on gross wages, not on basic pay alone and not on CTC. Check with your payroll team how each pay component is treated.
When is ESI payable?
The contribution for a month is normally deposited by the 15th of the next month.
What if my salary goes above ₹21,000 during the year?
Coverage generally continues until the end of the contribution period in which your wages crossed the ceiling. Check the latest ESIC circular for the exact rule.