Please keep in mind esic apply on Gross Salary
First Condition ESIC Limit = upto 21000 gross salary
If the Gross Salary of an employee is INR 21,000,
The Employee's share of contribution would be: 0.75/100 * 21,000 = INR 157.5.
And, the Employer's share of contribution would be: 3.25/100 * 21,000 = 787.5.