The Employee's State Insurance Rule 1950State Rules of Chhattisgarh · 1948
The amount of contribution for a wage period shall be in respect of —
(a) employer’s contribution, a sum (rounded to the next higher rupee) equal to four and threefourth per cent. of the wages payable to an employee ; and
(b) employee’s contribution, a sum (rounded to the next higher rupee) equal to one and threefourth per cent. of the wages payable to an employee.