WebSoftOSESI contribution calculator
ESI applies to employees whose gross monthly wages are ₹21,000 or less (₹25,000 for persons with disability). The employee pays 0.75% and the employer 3.25% of gross wages. Employees earning an average of ₹176 a day or less are exempt from their share.
Result
| Monthly gross wages | ₹18,000 |
|---|---|
| ESI applicable? | Yes |
| Employee share (0.75%) | ₹135 |
| Employer share (3.25%) | ₹585 |
| Total ESI deposit / month | ₹720 |
| Total ESI / year | ₹8,640 |
ESI formula
- Employee ESI = 0.75% × gross wages (rounded up).
- Employer ESI = 3.25% × gross wages (rounded up).
- Gross wages include basic, DA, HRA and allowances, but not annual bonus, gratuity or reimbursements.
Contribution periods
ESI runs in two contribution periods — April to September and October to March. An employee covered at the start of a period stays covered till its end even if wages rise above ₹21,000.
Frequently asked questions
What is the ESI limit in 2026?
₹21,000 gross per month, or ₹25,000 for employees with a disability.
Is overtime included in ESI wages?
Overtime is included in wages for contribution but is ignored when deciding whether the employee crosses the ₹21,000 coverage limit.
When must ESI be deposited?
By the 15th of the following month.
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