ESI Contribution Calculator (2026)

Calculate employee (0.75%) and employer (3.25%) ESIC monthly deductions under Indian ESI Act guidelines.

Gross Salary Details

₹
Person with Disability (PWD Limit ₹25k)

Total Monthly ESI Deposit (4.00%)

₹0

Employee Share (0.75%)

₹0

Employer Share (3.25%)

₹0

Take-Home Impact & Annual ESI

Monthly Net Salary After ESI ₹0
Total Annual ESI Contribution ₹0 / year

ESIC Contribution Rates & Slabs (2026)

Employee State Insurance (ESI) is an integrated social security scheme providing health insurance and cash benefits to Indian workers.

Category Monthly Wage Ceiling Contribution Rates
Standard Employees ₹21,000 / month Employee: 0.75% | Employer: 3.25%
Persons with Disabilities (PWD) ₹25,000 / month Employee: 0.75% | Employer: 3.25%
Low Wage Employees (≤₹176/day) Up to ₹4,576 / month Employee: 0% (Exempt) | Employer: 3.25%

ESI Statutory Contribution Rates (2026 Rules)

Medical & Cash Benefits Covered under ESIC Scheme

ESI Exemption Rule

Employees whose daily average wage is up to ₹176 are exempt from paying employee contribution (0.75%), though employers must still pay 3.25%.

Frequently Asked Questions

What is the wage limit for ESI coverage in 2026?
Employees earning gross monthly wages up to ₹21,000 (or ₹25,000 for Persons with Disabilities) are eligible for ESI coverage.
What are the current ESI contribution rates?
Employee contribution rate is 0.75% of gross monthly wages, and Employer contribution rate is 3.25% of gross monthly wages (Total: 4.00%).
Who is exempt from paying employee ESI contribution?
Employees whose average daily wage is up to ₹176 are exempt from paying their 0.75% contribution. However, the employer must still pay their 3.25% share.
What components of salary are included in ESI wage calculation?
Gross wages for ESI include Basic Salary, Dearness Allowance (DA), HRA, Overtime, Special Allowances, and Production Bonus.
What medical benefits does an ESI card provide?
ESI provides full medical care for the employee and dependents, sickness cash benefit, maternity benefit (26 weeks), and disability benefits.
What happens if an employee's salary exceeds ₹21,000 mid-year?
If salary exceeds ₹21,000 after the start of a contribution period, the employee continues to be covered until the end of that 6-month contribution period.
How is ESI contribution remitted by the employer?
Employers must deposit the total ESI contribution (4%) on the ESIC online portal within 15 days of the close of the calendar month.
Is ESI deduction mandatory for all companies?
Yes, ESI registration is mandatory for non-seasonal factories and establishments employing 10 or more persons.