Both Employer and Employee contribute towards ESI

Employee Contribution :-

1.75%   0.75% of Gross Salary (Amendment from 01.07.2019)


Employer Contribution :-

4.75%   3.25% of Gross Salary (Amendment from 01.07.2019)



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


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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.