Both Employer and Employee contribute towards ESI

Employee Contribution :-

1.75% of Gross Salary


Employer Contribution :-

4.75%  of Gross Salary



If Gross Salary more than 15000  21000,then no ESI (Amendment from 1 Oct 2017).



Proposed esi rate.jpg


  1. Tax Practical
  2. Practical Payroll (TDS Salary,PF,ESI)

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 9 years. He also provides Accounts Tax GST Training in Delhi and Pune.