EPF & ESI contribution calculator (India)
Monthly EPF and ESIC contribution calculator for Indian restaurant staff. Enter Basic+DA for each employee — the tool computes employee EPF (12%), employer EPF (3.67% to PF + 8.33% to EPS, capped at ₹15,000 Basic for EPS), admin charges (0.50%), and EDLI (0.50%). ESIC: 0.75% employee + 3.25% employer, applicable only for gross ≤ ₹21,000. Monthly challan totals for both EPFO and ESIC portals. Export CSV for ECR upload. No signup.
EPF contribution structure for restaurants
Under the Employees' Provident Funds and Miscellaneous Provisions Act 1952, establishments with 20 or more employees must register for EPF. Restaurants with 20+ staff (including contract workers) are covered. The contribution rates for 2024–25:
- Employee contribution (A/c 1): 12% of Basic+DA. Deducted from employee salary.
- Employer → EPF (A/c 1): 3.67% of Basic+DA. Goes to the employee's PF account.
- Employer → EPS (A/c 10): 8.33% of Basic+DA, but the wage for EPS is capped at ₹15,000/month. For employees earning Basic+DA above ₹15,000, EPS = 8.33% × ₹15,000 = ₹1,250/month.
- Admin charges (A/c 2): 0.50% of Basic+DA, paid by employer. Minimum ₹75/month per establishment.
- EDLI (A/c 21): 0.50% of Basic+DA (capped at ₹15,000 wage), paid by employer. Insurance cover for family in case of employee death.
Total employer cost = 12% (EPF+EPS) + 0.50% (admin) + 0.50% (EDLI) = 13% of Basic+DA (with EPS capped at ₹15,000). The EPF challan is due by the 15th of the following month via the EPFO Unified Portal.
ESI coverage and restaurant applicability
Under the Employees' State Insurance Act 1948, restaurants with 10 or more employees in ESI-notified areas are covered. ESIC applies to employees whose gross salary is ₹21,000/month or less. Contribution rates:
- Employee ESI: 0.75% of gross salary
- Employer ESI: 3.25% of gross salary
Once an employee crosses ₹21,000 gross, they are exempt from ESIC for the remainder of the contribution period (April–September or October–March). They remain covered as a "continuing insured person" until the end of the benefit period even after exemption. ESI is not applicable in all areas — check the ESIC area notification for your city/ municipality at esic.gov.in.
The ESIC challan is also due by the 15th of the following month via the ESIC employer portal. Late payment attracts simple interest and penalties.
Minimum wage vs EPF wage
EPF contributions are on Basic + Dearness Allowance, not on the full gross salary. The Employees' Provident Fund Organisation clarified (via Supreme Court rulings including Regional PF Commissioner v. Vivekananda Vidyamandir, 2019) that special allowances that are part of the minimum wage structure must be included in the EPF wage. For practical purposes: if an employee's Basic+DA equals the minimum wage for their category in your state, the EPF contribution should be computed on that full minimum wage amount, not a split-off basic.
For restaurants, common practice is to set Basic = 40–50% of gross and DA per state minimum wage notification. If your restaurant is setting Basic artificially low to reduce PF liability, this is non-compliant after the 2019 ruling. Consult your CA.
Where this fits
- Salary slip generator — generate individual salary slips after computing EPF and ESI here; the deductions on the salary slip must match the challan amounts
- Labour cost calculator — total employer cost of labour includes gross salary + employer EPF (13%) + employer ESI (3.25%); use the EPF/ESI totals here to accurately compute your true labour cost percentage
- Attendance register — employees on leave without pay will have pro-rated EPF/ESI contributions; compute them on the reduced month's Basic+DA after attendance deductions
- Compliance calendar 2026 — EPF and ESI challan due dates (15th each month) appear in the compliance calendar along with ECR filing and annual return deadlines
- P3 — Payroll pillar — all payroll guides for Indian restaurants: salary structure, minimum wage, EPF/ESI, salary slips, overtime, gratuity, and FnF settlement