Employee State Insurance (ESIC) & Employee Provident Fund (EPFO)
Employee State Insurance
• Employer covered: Employees including outsourcing ≥10,
• Employee covered: Salary≤ INR 21K PM
• Contribution rate is Employee 0.75%, Employer 3.25%
Employee Provident Fund
• Employer covered: Employees including outsourcing ≥20,
• Employee covered: Basic Salary≤ INR 15K PM (Higher may be exempt)
• Contribution rate is Employee 12%/10%, Employer 12%/10% (1%Admn)