Compliance · India · Comriq's own research
ESIC wage threshold and rates, 2026.
ESI applies to employees earning up to ₹21,000 a month (₹25,000 for persons with disabilities), at 0.75% from the employee and 3.25% from the employer — unchanged since 1 July 2019.
Last verified 23 October 2026. research/payroll-india-2026.md (ESIC notifications, G.S.R. 423(E)).
| Item | Value |
|---|---|
| Wage ceiling | ₹21,000/month |
| Wage ceiling, persons with disabilities | ₹25,000/month |
| Employee share | 0.75% of wages |
| Employer share | 3.25% of wages |
| Employee-share exemption | Average daily wage ≤ ₹176: no employee share (employer share still payable) |
| Contribution periods | April–September and October–March |
| Due date | 15th of the following month |
Worth knowing
- Once an employee's wage crosses the ceiling mid-contribution-period, coverage continues to the end of that period rather than stopping immediately.
FAQ
ESIC wage threshold and rates, 2026
Ask anything else; it answers from this site, or passes the question to the team.
Does ESI apply above the ceiling?
No — once monthly wages exceed ₹21,000 (₹25,000 for PWD), the employee is outside ESI coverage for new contributions.
What if daily wages are very low?
Below ₹176 average daily wage, the employee pays nothing; the employer's 3.25% is still due.
See how Comriq People applies this.
Dated rules, read in words on every payslip, with a CA flag where something isn't confirmed yet.