Employer contribution to ESI calculation is individual basic or on total employee's earning?

I want to know that employer contribution to ESI calculation is individual basic or on total employee's earning esi salary

4.75 % of individual basic, also even if you count on total basic of employees it will not vary with the individual.

Dear DEVESH292,
ESI compliance is entirely IT roll out now. The challan is created on ESI portal by giving inputs of days present & gross earnings of individual IP. The portal takes care of calculation employee share and employer share. You need to just see the deduction made from salary of individual IP matches with the amount appears in portal as employee share.
The portal does not calculate employer share individual IP wise. Even when we were preparing the challan manually, we were not calculating employer share individual IP wise but on total gross of all IPs.