Both Employer and Employee contribute towards ESI
Employee Contribution :-
1.75% 0.75% of Gross Salary (Amendment from 01.07.2019)
Employer Contribution :-
4.75% 3.25% of Gross Salary (Amendment from 01.07.2019)
Note:-
If Gross Salary more than 15000 21000,then no ESI (Amendment from 1 Oct 2017).