EPF vs ESIC

The two main payroll-linked social security schemes for employees, side by side.

	EPF (Provident Fund)	ESIC (Employees State Insurance)
What it provides	Retirement savings, a pension scheme and insurance cover	Medical care, sickness, maternity and disability benefits
When an employer is covered	Generally when 20 or more people are employed, and voluntarily below that	Generally when 10 or more people are employed in a covered area, up to the wage limit
Wage limit for coverage	Mandatory for wages up to the EPF wage ceiling; higher wages by option	Employees earning up to the ESIC wage limit
Contributions	Both employee and employer pay a percentage of wages	Both employee and employer pay a percentage of wages, the employer share being larger
Regular filing	Monthly contribution and electronic return (ECR), generally by the 15th of the next month	Monthly contribution, generally by the 15th of the next month

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General guidance only. Suitability and current statutory requirements must be reviewed for your circumstances.