Free tool · Updated 1 November 2026
PF & ESIC calculator for contractors
Enter a worker’s monthly wage to see the PF and ESIC deduction, what you pay as the employer, and the total to deposit. Uses the new ₹25,000 EPF ceiling (from 17 September 2026) and the 50% wage rule.
Total to deposit for 50 workers
₹1,98,500
PF ₹1,62,500 + ESIC ₹36,000. Due by 15 November 2026.
Per worker · deducted from pay
- Gross monthly wage
- ₹18,000
- Employee PF (12%)
- − ₹1,560
- Employee ESIC (0.75%)
- − ₹135
- Take-homeBefore professional tax / TDS
- ₹16,305
Per worker · paid by you
- EPS pension (8.33%)
- ₹1,083
- Employer EPF
- ₹477
- EDLI + admin (0.5% + 0.5%)
- ₹130
- Employer ESIC (3.25%)
- ₹585
- Cost to you per workerWage + ₹2,275 contributions
- ₹20,275
- PF wages: ₹13,000.
- For all 50 workers you pay ₹1,13,750 a month on top of wages, and workers take home ₹8,15,250 in total.
An estimate for planning, not legal or tax advice. Check special cases (workers aged 58+, international workers, exempted establishments) with your PF consultant.
Doing this by hand for every worker on every site?
WorQora takes attendance at the site gate, then works out PF, ESIC and the salary sheet for every worker automatically, with the ₹25,000 ceiling and split months handled. The ECR file is ready before the 15th.
How PF and ESIC are worked out
Rates used by this calculator. PF wages are basic + DA, capped at ₹25,000 from 17 September 2026 (S.O. 5109(E)); before that the ceiling was ₹15,000.
- Employee EPF
- 12% of PF wages
- Deducted from the worker’s pay
- Employer EPS (pension)
- 8.33% of PF wages up to the ceiling
- Max ₹2,083 a month at ₹25,000
- Employer EPF
- 12% minus the EPS share (3.67% up to the ceiling)
- Goes to the worker’s PF account
- EDLI
- 0.5% of PF wages up to the ceiling
- Paid by the employer, max ₹125
- EPF admin charges
- 0.5% of PF wages
- Paid by the employer
- Employee ESIC
- 0.75% of wages
- Only when wages are ₹21,000 a month or less; nil if the daily wage is ₹176 or less
- Employer ESIC
- 3.25% of wages
- Only when wages are ₹21,000 a month or less
PF and ESIC questions
What is the EPF wage ceiling in 2026?
The EPF wage ceiling is ₹25,000 a month from 17 September 2026 (notification S.O. 5109(E)). Before that it was ₹15,000. Employers must pay PF on wages up to the ceiling; above it, PF on the full wage is optional.
How much PF does an employer pay at the ₹25,000 ceiling?
At ₹25,000 PF wages the employer pays ₹2,083 to EPS (8.33%), ₹917 to EPF (3.67%), ₹125 EDLI and ₹125 admin charges: ₹3,250 a month per worker. Under the old ₹15,000 ceiling it was ₹1,950. The worker’s own 12% deduction goes from ₹1,800 to ₹3,000.
What happens in September 2026?
September 2026 is a split month. Wages for 1–16 September use the ₹15,000 ceiling and 17–30 September use ₹25,000, each pro-rated by days, and both are reported in one ECR.
What is the 50% wage rule for PF?
Under the new wage codes, “wages” means basic pay plus DA. If allowances such as HRA and conveyance are more than half of the total pay, the extra part is added back to wages. So PF wages can never be less than half of the total monthly pay.
When does ESIC apply to contract workers?
ESIC applies when a worker’s wages are ₹21,000 a month or less (₹25,000 for a person with a disability). The worker pays 0.75% and the employer pays 3.25%, each rounded up to the next rupee. Workers earning ₹176 a day or less pay no ESIC share, but the employer still pays.
When must PF and ESIC be deposited?
Both PF (through the ECR on the EPFO portal) and ESIC are due by the 15th of the following month. For October wages, deposit by 15 November.