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Pakistan EOBI Contribution Calculator

Work out monthly and annual EOBI contributions for employee and employer, computed on the prescribed minimum-wage base.

Published

Employee and employer EOBI contributions on the wage base.

Total monthly contribution

Employee (1%)

Employer (5%)

Employee annual

Total annual

What EOBI is and who it covers

The Employees' Old-Age Benefits Institution, EOBI, is Pakistan's federal social-insurance scheme. Registered employees and their employers pay into it during working years, and in return the worker becomes entitled to an old-age pension, with survivor and invalidity benefits in defined circumstances. It applies to most industrial and commercial establishments above a size threshold, and registration is a legal obligation, not an option, for the employers it covers. This calculator works out the monthly and annual contribution split between employee and employer so HR teams, small-business owners, and employees checking a payslip can all see exactly what should be flowing into the scheme.

The split: 1% from the worker, 5% from the employer

EOBI is shared but not evenly. The employee contributes 1% and the employer contributes 5%, the rates this calculator applies, so the employer carries the larger share. These percentages and the wage base they sit on are set by the EOBI scheme and tied to the government minimum wage, and they have been revised over the years, so confirm the current rates and base with the EOBI before treating any figure as final. The employer is responsible for deducting the employee's 1% from salary and depositing the combined amount, which is why a missing EOBI line on a payslip is usually an employer compliance gap rather than something the worker can fix alone.

A worked split on the PKR 37,000 base

Use the default wage base the tool loads, PKR 37,000 a month, which tracks the prescribed minimum wage. The employee's 1% is PKR 370 a month. The employer's 5% is PKR 1,850 a month. Together that is PKR 2,220 flowing into EOBI each month for that worker. Over a year, the employee contributes PKR 4,440 and the combined annual contribution is PKR 26,640. Those are small monthly numbers, but they are what build the entitlement, and they should appear consistently month after month.

ContributorRateMonthlyAnnual

The misconception that trips everyone: it is not on your salary

Here is the point most people get wrong. EOBI is computed on the prescribed wage base, not on your actual pay. A worker earning PKR 300,000 a month does not contribute 1% of PKR 300,000. The contribution is still figured on the wage base of around PKR 37,000, so the employee share stays near PKR 370 regardless of how high the salary climbs. This calculator lets you edit the base so you can model a different prescribed figure, but it is deliberately not your gross salary field. If you plug your real salary in expecting EOBI to scale with it, you will overstate the contribution badly. The flip side is that the pension EOBI eventually pays is modest precisely because the contributions are tied to a low base, which is why most people treat it as a floor and build their own retirement savings on top.

For employers: a compliance note

If you run a covered establishment, EOBI registration and timely monthly deposits are a statutory duty, and arrears attract penalties and surcharges. Build the combined 6% per registered employee into your payroll budget, deduct the worker's 1% correctly, and keep deposit records, because EOBI can inspect and assess. Treat this tool as a quick per-head estimate, then reconcile against the official EOBI contribution rules for the current period, since the base and rates can change with government notifications.

Does paying EOBI guarantee me a pension?

It builds the entitlement, but the pension depends on meeting EOBI's conditions, chiefly a minimum number of years of insured contributions and reaching the qualifying age. Continuous, properly deposited contributions are what protect the claim, which is why employees should check that their employer is actually depositing the amounts. Confirm the exact eligibility rules with the EOBI.

Is the EOBI contribution the same as a provident fund?

No. EOBI is a national pension scheme run by a federal institution, with a fixed contribution tied to the wage base. A provident fund is a separate employer-run retirement savings arrangement, often a percentage of actual salary with its own tax treatment. Many employees have both, and they should not be confused or netted against each other.

Frequently asked questions

How much is the EOBI contribution in Pakistan?
EOBI contributions are computed on the prescribed minimum-wage base, not on actual salary. The employee pays 1% and the employer pays 5% of that base each month. On a wage base of about 37,000 rupees, that is 370 rupees from the employee and 1,850 rupees from the employer per month.
Does EOBI contribution scale with my actual salary?
No. EOBI is computed on the government-prescribed wage base, which is tied to the minimum wage, regardless of how much you actually earn. A worker earning PKR 200,000 a month and one earning PKR 37,000 both contribute at the same fixed rupee amount, because the base does not follow the actual salary. This keeps the individual deduction small but also means the eventual pension entitlement is modest.
Who is required to register for EOBI in Pakistan?
Most industrial and commercial establishments that employ five or more workers are required to register with EOBI and enrol all eligible employees. Employers below that threshold may register voluntarily. Self-employed individuals without a covered employer are not enrolled through the mandatory scheme, which is why many self-employed workers rely on voluntary pension options instead.
What is the difference between EOBI and a gratuity or provident fund?
EOBI is a government social-insurance scheme funded by statutory contributions and paying a fixed state pension. A gratuity is a lump-sum severance benefit typically paid by the employer on separation, and a provident fund is an employer-managed savings arrangement often based on actual salary. The three serve different purposes and can coexist for the same employee, so do not confuse or net them against each other on a payslip.

Related calculators

Sources

  1. FBR — Income Tax Rates for Salaried Individuals, Federal Board of Revenue, Pakistan
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