Salary Slip Format in Excel
Free Excel payslip where PF and ESI are calculated, not left blank — capped at the ceiling, the ESI eligibility test applied, and every earning prorated on paid days.
Excel 2016 and later, LibreOffice and Google Sheets. No macros. Fill the amber cells; the green ones calculate.
The Error This Sheet Exists to Prevent
Nearly every free payslip template leaves PF and ESI as empty boxes. The problem with ESI in particular is not the arithmetic — it is the eligibility test.
ESI applies only where gross wages are ₹21,000 a month or less. Above that, nothing is deducted. So an employee sitting near the line moves in and out of coverage as overtime or a bonus lands, and a blank template will happily let you deduct 0.75% from someone who should not be covered at all — or forget it for someone who should.
This sheet applies the test. If gross is above the limit, the ESI cells compute to zero on their own.
PF, and Where It Stops
| Item | How it works |
|---|---|
| PF wages | Basic pay plus dearness allowance. Not gross. |
| Employee share | 12% of PF wages |
| Statutory ceiling | ₹15,000 a month — so the mandatory deduction stops at ₹1,800 |
| Employer share | 12%, of which 8.33% goes to the pension scheme (EPS) on the capped wage and the balance to EPF |
A toggle in the sheet lets you switch the ceiling off if your organisation contributes on full wages above ₹15,000 — permitted, but not required.
The ceiling has not moved. A raise to ₹25,000 was proposed and has been delayed. Anyone telling you the limit has changed is ahead of the notification.
ESI at a Glance
| Item | How it works |
|---|---|
| Who is covered | Gross wages ₹21,000 a month or less (₹25,000 for a person with disability) |
| Employee share | 0.75% of gross wages |
| Employer share | 3.25% of gross wages |
| Above the limit | Nothing is deducted |
Professional Tax Is an Input, on Purpose
Professional tax is a state levy, not a central one. Article 276 caps it at ₹2,500 per person per year, but the slabs differ per state, some states charge a different amount in the final month of the financial year, and several states levy none at all — Delhi, Haryana, Uttar Pradesh and Rajasthan among them.
Publishing a slab table that quietly goes stale would put a wrong figure on real payslips, so the sheet takes the amount as an input and explains what to check. That is a deliberate choice, not a gap.
Everything Prorates on Paid Days
Enter the days in the month and any loss-of-pay days. Paid days is worked out, and every earning line prorates on it — which is the main thing a payslip has to get right and the thing a static grid cannot do.
The Employer Cost Block
At the bottom the sheet shows employer EPF, EPS and employer ESI, and totals the true cost to company. None of it is deducted from the employee. It is there so the full cost is visible on the same page as the net pay, which is usually what someone is trying to work out.
Before You Run a Payroll on It
Statutory figures verified on 29 July 2026. PF and ESI limits change by notification. Confirm the current figures before you rely on them for a live payroll. This is a working format, not payroll advice.
Also Deducting TDS?
Every TDS section, threshold and rate for FY 2026-27 — free PDF and Excel.
TDS rate chartFrequently Asked Questions
How much PF is deducted from salary?
Twelve per cent of PF wages, which are basic pay plus dearness allowance. The statutory wage ceiling is Rs 15,000 a month, so the mandatory deduction stops at Rs 1,800 even if basic pay is higher. An employer may contribute on full wages above the ceiling, but is not obliged to. A proposed increase in the ceiling to Rs 25,000 has been delayed, so Rs 15,000 still applies.
Who is covered by ESI and at what rate?
ESI applies where gross monthly wages are Rs 21,000 or less, and Rs 25,000 or less for a person with disability. The employee contributes 0.75 per cent of gross wages and the employer 3.25 per cent, so 4 per cent in total. Above the wage limit, no ESI is deducted at all.
What must a salary slip contain?
Employer name and address, employee name and code, designation, the wage period, days paid and any loss of pay, each earning component shown separately, each deduction shown separately including PF, ESI, professional tax and TDS, the gross earnings, the total deductions and the net pay. Showing PF and ESI as one lumped deduction is a common error and makes the slip unusable as proof of contribution.
Is professional tax the same in every state?
No. Professional tax is levied by the state, not the centre, and Article 276 of the Constitution caps it at Rs 2,500 per person per year. Rates and slabs differ from state to state, some states charge a different amount in the last month of the financial year, and several states including Delhi, Haryana, Uttar Pradesh and Rajasthan levy none at all.