PF, ESI & Professional Tax Rates
EPF contribution rates, ESI rates, and state-wise professional tax slabs for payroll compliance.
Employee Provident Fund (EPF)
| Component | Rate | Destination |
|---|---|---|
| Employee contribution | 12% of basic + DA | EPF account |
| Employer — EPF portion | 3.67% | EPF account |
| Employer — EPS portion | 8.33% | Employees' Pension Scheme |
| Employer — EDLI | 0.5% | Life insurance fund |
| EPF admin charges | 0.5% (min ₹75) | EPFO admin |
Wage ceiling: ₹15,000/month (statutory). Higher wages — contribution on actual if opted.
EPS contribution capped at 8.33% of ₹15,000 = ₹1,250/month.
Applicable: establishments with ≥20 employees. EPF interest rate FY 2024-25: 8.25% p.a.
Employees' State Insurance (ESI)
| Contributor | Rate (of gross wages) |
|---|---|
| Employee | 0.75% |
| Employer | 3.25% |
Applicable if gross wages ≤ ₹21,000/month (₹25,000 for persons with disability).
Establishments: ≥10 employees in notified areas. Contribution periods: April–September & October–March.
Professional Tax — State-wise Rates
| State | Monthly PT | Threshold | Notes |
|---|---|---|---|
| Karnataka | ₹200/month | Salary > ₹15,000/month | ₹0 if ≤ ₹15,000 |
| Maharashtra | Up to ₹200/month | Slab-based | ≤₹7,500: nil; ₹7,501–10,000: ₹175; >₹10,000: ₹200 (₹300 in Feb if >₹25K) |
| Tamil Nadu | Up to ₹208/half-year | Slab-based (half-yearly) | Deducted twice a year; slab rates vary by salary band |
| Telangana | ₹200/month | Salary > ₹15,000/month | ₹0 if ≤ ₹15,000 |
| Andhra Pradesh | ₹200/month | Salary > ₹20,000/month | Slab-based for lower bands |
| West Bengal | Up to ₹200/month | Slab-based | Monthly slabs starting from ₹8,500 salary |
| Gujarat | ₹200/month | Salary > ₹12,000/month | ₹0 if ≤ ₹12,000; annual payment option available |
| Madhya Pradesh | ₹208/half-year | Most employees | Applicable broadly; paid twice a year |
| Odisha | Up to ₹200/month | Slab-based | Monthly slabs |
| Rajasthan | ₹110/month | Salary > ₹6,999/month | Employees only; professionals no longer liable |
States with NO Professional Tax:
Delhi, Uttar Pradesh, Bihar, Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab, Uttarakhand, Arunachal Pradesh, Sikkim, Meghalaya, Nagaland, Manipur, Tripura, Mizoram, Goa
For general guidance only. Consult your CA for advice specific to your situation.