Payroll Calculator (PF, ESI & State Professional Tax)

How this calculator works

Add one or more employees with their monthly basic (plus DA) and gross salary, and select the state their professional tax applies to. The calculator computes each employee's PF, ESI (where applicable), and professional tax deductions, along with their net take-home pay — plus an employer-side cost breakdown showing the EPS/EPF split and employer ESI contribution.

Provident Fund (PF)

Both employee and employer contribute 12% of basic + DA. On the employer side, 8.33% of basic (capped at the Rs. 15,000 statutory wage ceiling — so a maximum of Rs. 1,250) goes to the Employees' Pension Scheme (EPS), and the remainder goes to EPF. This split doesn't change what the employee takes home; it's shown for employer-cost transparency.

Employee State Insurance (ESI)

ESI applies only when an employee's gross monthly salary is Rs. 21,000 or below (Rs. 25,000 for employees with disabilities, not modeled separately here). Where applicable, the employee contributes 0.75% of gross and the employer contributes 3.25%.

State-wise professional tax slabs used

• Maharashtra — separate slabs for men and women; men: nil up to Rs. 7,500, Rs. 175 up to Rs. 10,000, Rs. 200 above; women: nil up to Rs. 25,000, Rs. 200 above.
• Karnataka — nil below Rs. 25,000, Rs. 200 at or above.
• West Bengal — five-tier slab from nil (under Rs. 10,000) up to Rs. 200 (above Rs. 40,000).
• Telangana and Andhra Pradesh — nil up to Rs. 15,000, Rs. 150 up to Rs. 20,000, Rs. 200 above.
• Madhya Pradesh — slabs are based on annualized income (monthly salary × 12), not the monthly figure directly.
• Gujarat — four-tier slab from nil (under Rs. 6,000) up to Rs. 200 (Rs. 12,000 and above).

Assumptions and limitations

This tool models the standard monthly deduction pattern for full-time employees on a fixed monthly salary. It doesn't account for mid-month joiners/leavers, LWP (loss of pay) days, the one-time annual professional-tax top-up month described above, or the ESI mid-contribution-period continuation rule (once ESI-covered, an employee generally stays covered for the rest of the six-month contribution period even if their salary rises above the ceiling). Professional tax rates change periodically by state notification — verify the current slab for your state before running actual payroll.

Privacy by design

All calculations happen entirely in your browser. Employee names and salary figures are never uploaded or stored anywhere.