For ESI, the contribution rate for employers is 3.25% of the wages paid/ payable, and the rate for employees is 0.75% of the wages paid/ payable. For PF, the contribution rate for employers is 13% {i.e.,12% of (Basic wage + dearness allowance + retaining allowance)+0.5% EDLI+ 0.5% Admin charges} and for employees is 12%. The government revises these rates from time to time.