Count everyone on payroll, including contract staff employed through you.
Basic + DA + all allowances, before deductions. Must be at least Basic + DA.
Sources: EPF & MP Act 1952 and EPF Scheme 1952; ESI Act 1948; Code on Social Security 2020; state Professional Tax Acts. Rules last reviewed 2026-09-27. This is general information, not legal advice. Coverage can also depend on ESIC-notified areas and exempted establishments. Verify with EPFO, ESIC or your state tax department before filing.