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ESI calculator

Check ESI eligibility and estimate employee and employer contributions.

Person with disability

Coverage is tested on gross wages at the start of each contribution period (April to September, October to March).

Total monthly ESI

₹780.00

Covered under ESI

Gross wages₹19,500
Employee (0.75%)₹146.25
Employer (3.25%)₹633.75
Total per month₹780.00

Indicative only. The daily-wage test here assumes 26 working days.

How it works

Employees' State Insurance (ESI) is a health and social security scheme run by ESIC. Employees in covered establishments whose gross wages are up to ₹21,000 a month (₹25,000 for persons with disability) are covered.

Eligibility is assessed for a contribution period. An employee who is covered at the start of a period stays covered until it ends, even if pay rises above the limit.

Formula

  • Coverage: gross monthly wages ≤ ₹21,000 (₹25,000 for persons with disability)
  • Employee ESI = 0.75% × gross wages
  • Employer ESI = 3.25% × gross wages
  • Employees with an average daily wage up to ₹176 do not pay their share; the employer still does
  • Contribution periods: 1 April to 30 September, and 1 October to 31 March

Worked example

Gross wages of ₹19,500 a month

  • Covered: ₹19,500 is within the ₹21,000 limit
  • Employee ESI: 0.75% × ₹19,500 = ₹146.25
  • Employer ESI: 3.25% × ₹19,500 = ₹633.75
  • Total deposit: ₹780 for the month

Common mistakes to avoid

  • Stopping ESI mid-period when an increment takes gross above ₹21,000.
  • Testing eligibility on basic or CTC instead of gross wages.
  • Leaving overtime out of wages for contribution when it is paid.
  • Missing the 15th-of-the-month deposit deadline.

ESI calculator: FAQs

What is the ESI wage limit?

₹21,000 a month in gross wages, or ₹25,000 for persons with disability.

What happens if salary crosses ₹21,000 mid-year?

The employee stays covered, and contributions continue, until the end of the current contribution period. Coverage stops from the next period.

Is ESI deducted on overtime?

Overtime paid is generally part of wages for contribution, but it is not used to decide coverage. Confirm the treatment for your case with ESIC guidance.

When is ESI due?

Contributions for a month are due by the 15th of the following month.