PF and ESIC rates and thresholds
PF is 12% each from employee and employer, ceiling ₹25,000. ESIC applies at ₹21,000 a month or less: employee 0.75%, employer 3.25%.
- PF at 20+ staff, ESIC at 10+ (20 in some states)
- Register within 15 days of crossing the threshold
- Once covered, it continues even if headcount falls