Payroll with PF and ESI.
PF और ESI के साथ सही वेतन।
Who is covered, what comes out of each salary, and when it is due.
5 min read · Last checked October 2026
- 1
Check who must be covered
PF: once you have 20 or more employees.
ESI: usually 10 or more, where ESI is in force, for staff earning up to ₹21,000 a month.
- 2
Know what comes out
PF is 12% of wages from the employee and 12% from you (3.67% to EPF, 8.33% to pension). The EPF wage ceiling is ₹25,000 a month since 17 September 2026. It was ₹15,000.
ESI is 0.75% of gross pay from the employee and 3.25% from you.
Gross pay₹20,000- Take-home₹18,650
- PF 12%₹1,200
- ESI 0.75%₹150
PF on wages of ₹10,000. You also pay PF ₹1,200 and ESI ₹650.
- 3
Add professional tax if your state has it
Each state sets its own. Delhi and Haryana have none on salaries; Gujarat, Maharashtra and others do.
- 4
Add your staff
Name, salary, UAN for PF and ESIC number for ESI.
In Ledgrow: Staff → Staff
- 5
Mark attendance and advances
Days present and leave. Advances given in cash are recovered from salary in instalments.
In Ledgrow: Staff → Attendance & leave
- 6
Run payroll
PF, ESI and PT are worked out for each person. Download the ECR and ESIC files, and make the bank upload file for salaries.
In Ledgrow: Staff → Salaries
- 7
Pay on time
PF (ECR and challan) and ESI by the 15th of the next month. TDS on salaries by the 7th (30 April for March).
Small charges left out above: you also pay EDLI at 0.5% and PF admin charges at 0.5% of wages (at least ₹500 a month). Under the Labour Codes, wages for PF must be at least half of total pay.
Last checked: October 2026. Rules change: confirm with your CA.