Employees' State Insurance (Central) Rules, 1950
51. Rates of contribution
The amount of contribution for a wage period shall be in respect of-
(a) employer's contribution, a sum (rounded off to the next higher multiple of five paise ) equal to 33[four and three-fourth per cent] of the wages payable to an employee; and
(b) employee's contribution, a sum (rounded off to the next higher multiple of five paise ) equal to 34[one and three-fourth per cent] of the wages payable to an employee.
