EOBI on a wage base
Defaults follow the 2026-27 figures already used on this site. Change them when a new EOBI notice arrives.
Not gross salary. The guide uses Rs. 40,700 from EOBI Circular No. 01/2026-27.
Multiply one person's contribution by headcount for a rough month total.
Published rate used here is 1%. Confirm before you deduct.
Published rate used here is 5%. This is a company cost, not a salary deduction.
Illustrative contribution
- Wage baseRs. 40,700
- Employee, per personRs. 407
- Employer, per personRs. 2,035
- Per personRs. 2,442
- Employee totalRs. 407
- Employer totalRs. 2,035
- Year, same rate × 12Rs. 29,304
- 1Start from the notified wage base, not gross salary
- 2Employee share = wage base × 1%
- 3Employer share = wage base × 5%
- 4Multiply by insured persons for the month
What this arithmetic assumes
EOBI's published rates are 5% of the minimum wage from the employer and 1% from the employee. The contribution is not a slice of actual salary. EOBI Circular No. 01/2026-27, dated 20 August 2026, applied Rs. 40,700 from 1 July 2026. On that base the employee line is Rs. 407 and the employer line is Rs. 2,035, Rs. 2,442 together. Those three numbers are the form's starting point. They are an assumption copied from the circular as summarised in our EOBI contribution guide. If EOBI or the wage notification has moved, type the new base before you trust the total.
The headcount box multiplies one person's contribution. It does not know who is exempt, who joined mid-month, or which establishment is registered. Those rules stay with EOBI. How the employee line should read on the slip is the EOBI deduction on salary article. A full payslip, with tax as well as EOBI, is the payroll calculator.
What this does not decide
It does not register an employer, pick the due date, or replace the monthly return. It also does not calculate income tax. Salary tax is a separate FBR slab; use the salary tax calculator for that, and read the rate card on FBR rather than treating this page as a filing. When the same wage base should sit in payroll instead of a form, see payroll software for Pakistan.
EOBI calculator questions
No. The published method is a percentage of a notified wage base, not of each person's gross pay. A manager and a helper can share the same contribution. Taking 1% of gross over-deducts.
Rs. 40,700, the figure EOBI Circular No. 01/2026-27 applied from 1 July 2026, as already written up on the EOBI guide. At 1% and 5% that is Rs. 407 employee and Rs. 2,035 employer. Change the box if a later notice says otherwise.
No. It multiplies the wage base and rates you type. Registration, who is an insured person, part months and the official due date are in the EOBI guide and on eobi.gov.pk, not in this form.
As its own line, 1% of the wage base, not mixed into a lump called statutory. The employer 5% is a company cost. The payslip walkthrough is the EOBI deduction article.
Run this in live payroll, not a spreadsheet
StreamHCM applies the same FBR slabs, attendance rules, EOBI and expense-claim logic across every employee, then generates the payslip.