Free calculators
PF, ESI and gratuity calculators
Work out an employee's PF and ESI contributions, and the gratuity due at exit, from the wages you enter. Results change as you type, with the rates and assumptions shown beside them.
Four calculators
- 01PF contribution12% from the employee, 12% from the employer
- 02ESI contribution0.75% and 3.25% of wages, up to ₹21,000
- 03Gratuity15 days' wages for each year of service
- 04Professional TaxSlabs and due dates by state
Worked out in your browser. Nothing you enter is saved or sent.
Calculators
Work it out in seconds
PF for the month
An estimate, not advice
₹5,000
paid to EPFO for this employee
- Employee pays
- ₹2,400
- deducted from salary
- Employer pays
- ₹2,600
- 12%, EDLI and admin charges
| Item | Rate | Amount |
|---|---|---|
| Employee's share | 12% | ₹2,400 |
| Employer: pension (EPS) | 8.33% | ₹1,666 |
| Employer: EPF | 3.67% | ₹734 |
| EDLI insurance | 0.5% | ₹100 |
| Administration charges | 0.5% | ₹100 |
This is an estimate, not advice. We can check it against your payroll.
Assumptions
- PF wages are basic pay, DA and retaining allowance, as the Code on Social Security defines wages.
- The EPF wage ceiling is ₹25,000 a month from 17 September 2026, up from ₹15,000. Contributions here stop at the ceiling.
- Admin charges are at least ₹500 a month for the whole establishment.
- Each line is rounded to the nearest rupee, as in EPFO's own examples.
ESI for the month
An estimate, not advice
₹720
paid to ESIC for this employee
- Employee pays
- ₹135
- 0.75%, deducted from salary
- Employer pays
- ₹585
- 3.25% of wages
| Item | Rate | Amount |
|---|---|---|
| Employee's share | 0.75% | ₹135 |
| Employer's share | 3.25% | ₹585 |
| Total to ESIC | 4% | ₹720 |
This is an estimate, not advice. We can check it against your payroll.
Assumptions
- Worked out on wages as the Code on Social Security defines them (section 2(88)), not on gross pay, rounded to the nearest rupee. ESI moved to this definition on 21 November 2025.
- An employee whose average daily wage is ₹176 or less pays no share. The employer still pays its 3.25%.
- Contribution periods end on 30 September and 31 March. An employee covered when a period begins stays covered until it ends, even if a raise takes wages past the limit.Needs client review
Gratuity at exit
An estimate, not advice
₹1,84,615
payable on leaving after 7 years 8 months
- Fifteen days' wages
- ₹23,077
- ₹40,000 ÷ 26 × 15
- Years counted
- 8
- a part year over six months counts
| Item | Rate | Amount |
|---|---|---|
| Monthly wages | basic + DA | ₹40,000 |
| Fifteen days' wages | ÷ 26 × 15 | ₹23,077 |
| Gratuity | × 8 | ₹1,84,615 |
This is an estimate, not advice. We can check it against your payroll.
Assumptions
- Five years of service are not needed when employment ends on death or disablement.
- A fixed-term employee is paid pro rata. This estimate counts a fixed-term employee's service month by month. The Code pays gratuity pro rata but does not say how to count it, so check the method with us.
- The Code lets the Central Government cap the amount. No cap or income tax is applied here.
- Seasonal and piece-rated employees are worked out differently.
Rates and sources
The rates behind every figure
Each rate was read on the official page linked beside it: EPFO, ESIC, the Gazette of India and the Press Information Bureau.
| What | Rate or limit | How it applies |
|---|---|---|
| Provident FundEPFO wage ceiling FAQs Gazette, S.O. 5109(E) | ||
| Employee's share | 12% | PF wages, up to the wage ceiling. Deducted from salary. |
| Employer's share | 12% | 8.33% to the pension scheme (EPS) and 3.67% to the employee's EPF account. |
| EDLI insurance | 0.5% | PF wages up to the ceiling. Paid by the employer, free for the employee. |
| Administration charges | 0.5% | PF wages up to the ceiling, with a minimum of ₹500 a month for the establishment. |
| Wage ceiling | ₹25,000 a month | In force from 17 September 2026 under notification S.O. 5109(E). It was ₹15,000 before. |
| Employees' State InsuranceESIC: contribution ESIC: coverage Code on Social Security, 2020 | ||
| Employee's share | 0.75% | Wages, while the employee is covered. |
| Employer's share | 3.25% | Wages, while the employee is covered. |
| Coverage limit | ₹21,000 a month | ₹25,000 for an employee with a disability. |
| Low-wage exemption | ₹176 a day | At or below this average daily wage the employee pays nothing. The employer still pays. |
| Gratuity and wagesCode on Social Security, 2020 PIB factsheet on the Code | ||
| Gratuity for each year | 15 days' wages | Last drawn monthly wages ÷ 26 × 15. A part year over six months counts as a year. |
| Service needed | 5 years | One year for a fixed-term employee. None when employment ends on death or disablement. |
| The 50% wage test | Half of total pay | Excluded items above this are added back to wages for statutory purposes such as PF, gratuity and bonus. |
FAQ
Questions about PF, ESI and gratuity
Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.
How is the employer's PF contribution split?
The employer pays 12% of PF wages, the same as the employee. Of that, 8.33% goes to the Employees' Pension Scheme and 3.67% to the employee's EPF account. The employer also pays 0.5% for EDLI insurance and 0.5% as administration charges, so the employer's cost is about 13% of PF wages.
What is the PF wage ceiling now?
The wage ceiling is ₹25,000 a month from 17 September 2026, up from ₹15,000. Employees with PF wages up to the ceiling must be members of EPF, EPS and EDLI. Above it, contributions are generally restricted to the ceiling unless the employee already contributes on higher wages.
Who is covered under ESI, and at what rates?
Employees of a covered establishment who earn up to ₹21,000 a month, or ₹25,000 for a person with a disability. The employee pays 0.75% of wages and the employer 3.25%. An employee whose average daily wage is ₹176 or less pays nothing, though the employer still pays its share.
How is gratuity calculated?
Fifteen days' wages for every completed year of service, with a part year of more than six months counted as a full year. For a monthly-paid employee, fifteen days' wages are the last drawn monthly wages divided by 26 and multiplied by 15. On ₹26,000 a month over ten years, that comes to ₹1,50,000.
When does an employee become eligible for gratuity?
After five years of continuous service, on superannuation, retirement, resignation, death or disablement. The five years are not needed when employment ends on death or disablement. A fixed-term employee qualifies after one year of service under the contract, instead of five years, and is paid pro rata.
How do the Labour Codes change these calculations?
The Code on Social Security uses one definition of wages: basic pay, dearness allowance and retaining allowance. If excluded items such as HRA, conveyance, overtime and commission add up to more than half of total pay, the excess is counted as wages. PF and gratuity are then worked out on the higher figure, so switch on the wage test in the calculators to see the effect on your structure.
More tools and services
- CalculatorProfessional TaxSlabs, rates and due dates differ by state. Work out the monthly deduction for the state where the employee works.
- ServicePF & ESI complianceRegistrations, UAN and IP numbers, monthly ECR and ESI challans paid by the 15th, notices and inspections.
- ServicePayroll servicesPayroll run on your own pay structure, with PF, ESI, PT, LWF, bonus and gratuity worked out each month.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
