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