ESI calculator
Check whether an employee is covered by ESI and see the employee and employer contribution for the month.
Free calculators · Last reviewed: November 2026. Rules for FY 2026-27.
Total ESI each month
₹720
₹135 from salary + ₹585 from the employer. ₹8,640 a year.
| Gross wages | ₹18,000 |
|---|---|
| Coverage limit | ₹21,000 |
| Employee share (0.75%) | ₹135 |
| Employer share (3.25%) | ₹585 |
| Total to ESIC | ₹720 |
Contribution periods run April to September and October to March. Someone covered at the start of a period keeps paying for the whole period, even after a raise takes them above ₹21,000.
This is an estimate for planning, not tax or legal advice. Your employer's payroll, your declarations and state rules can change the actual figures.
How it's calculated
ESI is worked out on gross wages for the month, not on Basic.
- Covered if
gross ≤ ₹21,000(≤ ₹25,000for persons with disability) - Employee share:
0.75% × gross, rounded up to the rupee - Employer share:
3.25% × gross, rounded up to the rupee
Coverage is decided at the start of each contribution period (1 April and 1 October) and holds until the period ends. The calculator checks the limit against the gross you enter.
Questions
Who is covered by ESI?
Employees earning gross wages of up to ₹21,000 a month, or up to ₹25,000 for persons with disability, in establishments with 10 or more employees in areas where the ESI scheme is notified.
What are the ESI contribution rates?
The employee pays 0.75% of gross wages and the employer pays 3.25%, 4% in total. Each share is rounded up to the next rupee.
What if salary goes above ₹21,000 mid-year?
ESI runs in two contribution periods, April to September and October to March. An employee covered at the start of a period keeps contributing until that period ends, even after a raise. Coverage stops from the next period.
What counts as wages for ESI?
All pay in cash for the month: Basic, DA, HRA and other allowances, including overtime. Overtime counts for the contribution but not for checking the ₹21,000 limit. Employer PF and ESI contributions, gratuity and travel reimbursements are left out.
Do low-paid employees pay ESI?
Employees whose average daily wage is ₹176 or less don't pay the employee share. The employer still pays its 3.25%.
When is ESI due?
Contributions for a month are paid on the ESIC portal by the 15th of the following month.
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