Employee contributions
0.75% - 12%
Employees in general contribute, through taxes withheld at source by their employers, 12% of their taxable wages to the EPF, but do not contribute to either the EPS or the EDLI.
Employees' State Insurance (ESI) Scheme: Employee and employer tax rates for the ESI are subject to a maximum amount of employment income paid to an employee during a month upon which the rates may be assessed on the employee and employer.
The ESI tax rate for employees is 0.75%.
Effective since July 1, 2019, employees with average daily employment income of up to ₹ 176 are exempt from paying ESI taxes, although their employer is assessed the applicable ESI tax rate on that employment income.
Health and Education Cess
A health and education cess, previously known as an education cess, is payable by each employee and is assessed on the aggregate of the employee's income tax liability
The rate of the health and education cess assessable on an employee is 4% of the aggregate of the employee's income tax liability, including an income tax surcharge amount if applicable but not including the cess itself, and the total rate of 4% consists of a general education cess of 2%, a secondary and higher education cess of 1%, and a cess of 1% to help fund health programs of Ayushman Bharat, also known as the National Health Protection Mission.