Hi,
The interest rate was fixed at 8.5% per annum for the financial year 2006-2007, but for the current year, i.e., 2007-2008, it's yet to be fixed. If your employees are drawing a salary above Rs. 10,000 per month, they must be registered under the ESI Act, 1948. For your employees whose basic pay is less than or equal to Rs. 6,500 per month, they must be registered under the EPF & MP Act. The basic pay is usually 45-50% of the gross salary.
Warm regards,
Umesh Chaudhary
(welcomeumesh@yahoo.com)