--- title: "EPF Wage Ceiling ₹25,000 from 17 Sep 2026 | LekhaHR" description: "The EPF wage ceiling is ₹25,000 from 17 Sep 2026: how September splits on calendar days, who must enrol, the one ECR due 15 Oct 2026, and a calculator." canonical: https://lekhahr.in/guides/epf-wage-ceiling-25000/ last_updated: 2026-09-30 --- Guide · EPF · updated 30 Sep 2026, checked by the LekhaHR team # From 17 Sep 2026 the EPF wage ceiling is ₹25,000. It was ₹15,000 from 1 Sep 2014. Because the change landed on 17 Sep, September 2026 is split on calendar days: 1 to 16 Sep on ₹15,000, 17 to 30 Sep on ₹25,000. For PF wages of ₹30,000 the month's ceiling is ₹19,667, and the employee's PF is ₹2,360. What to do for September Worked examples ## Key facts - The EPF wage ceiling is ₹25,000 a month from 17 Sep 2026, under notification S.O. 5109(E); it was ₹15,000 from 1 Sep 2014. - People on PF wages above ₹15,000 and up to ₹25,000 who were outside PF are enrolled in EPF, EPS and EDLI from 17 Sep 2026, in an establishment covered by EPF (20 or more employees, or covered voluntarily). - One ECR covers September 2026, due by 15 Oct 2026; a late return costs ₹500 a day under the EPF Scheme, 2026, in force from 1 Jul 2026. - The maximum EPS contribution is ₹2,083 a month from 17 Sep 2026, 8.33% of ₹25,000. - The contribution rate is unchanged at 12% from the employee and 12% from the employer, in force since 22 Sep 1997. because the notification took effect in the middle of a salary month, and one return has to carry both halves of it. ## September 2026, split at 17 Sep ₹15,000 to 16 Sep · ₹25,000 from 17 Sep 2026 PF wages for the month full month, no leave without pay In PF before 17 Sep? In PF and EPS In PF, not in EPS Never a member - **1–16 Sep · up to ₹15,000 × 16/30**: ₹8,000 - **17–30 Sep · up to ₹25,000 × 14/30**: ₹11,667 - **PF wages for September**: ₹19,667 - **Employee PF, 12%**: ₹2,360 - **Employer to EPS, 8.33%**: ₹1,638 - **Employer to the PF account**: ₹722 - **Employer to EDLI, 0.5%**: ₹98 - **EPF admin charges, 0.5%**: ₹98 - **Employer's cost for the month**: ₹2,556 because an existing member contributes all month, on each period's ceiling. Period wages are added, then each share is worked out on the month's total, as in EPFO's illustration. Assumes the standard 12% rate and, for EPS, a member under 58. Admin charges have a monthly minimum per establishment. PF wages are wages as the Code on Social Security defines them, not gross pay. ₹25,000 from 17 Sep 2026 · Ministry of Labour & Employment notification S.O. 5109(E), under the Code on Social Security, 2020 · reviewed 30 Sep 2026 No. 01 What changed --- because a ceiling is also a line between the people who must be in PF and the people who may stay out. ## What is the new PF wage limit, and who does it cover? The PF wage limit, or EPF wage ceiling, is ₹25,000 a month from 17 Sep 2026, under notification S.O. 5109(E); it was ₹15,000 from 1 Sep 2014. It caps the PF wages a member must contribute on, and anyone at or below it in an establishment covered by EPF (20 or more employees, or covered voluntarily) must be a member. The contribution rates did not change. - **01Monthly wage ceiling**: ₹15,000 → ₹25,000 because Ministry of Labour & Employment notification S.O. 5109(E), under the Code on Social Security, 2020 set ₹25,000 from 17 Sep 2026, replacing the ₹15,000 ceiling in force since 1 Sep 2014. - **02Who must be a member**: PF wages up to ₹25,000 because anyone at or below the ceiling in an establishment covered by EPF (20 or more employees, or covered voluntarily) is covered. People earning more than ₹15,000 and up to ₹25,000 who were outside PF are enrolled in EPF, EPS and EDLI from 17 Sep 2026. - **03Contribution rates**: 12% + 12% because the rates did not change. What changed is the wage they are counted on. - **04Pension share (EPS)**: 8.33% up to ₹25,000 because for EPS members the employer's 8.33% to the pension scheme is on wages up to the ceiling; the rest of its 12% goes to the PF account. - **05Contributions on higher wages**: unchanged because where employer and employee already contribute on actual wages above the ceiling by joint option, that arrangement continues. - **06New joiner above the ceiling**: may stay out because a person who was never a member and joins on PF wages above ₹25,000 is an excluded employee, as before at ₹15,000. For any month, the [EPF calculator](https://lekhahr.in/tools/pf-calculator/) works out employee and employer PF on Code wages up to the ceiling in force each day. ESI keeps its own ₹21,000 ceiling, unchanged since 1 Jan 2017; check it with the [ESI calculator](https://lekhahr.in/tools/esi-calculator/). The [salary slip format](https://lekhahr.in/resources/salary-slip-format/) shows both periods on one September slip, and [payroll software](https://lekhahr.in/payroll-software/) should show the same split line by line. What counts as PF wages is set out in the [Labour Codes checklist](https://lekhahr.in/guides/labour-codes-hr-checklist/), one of our dated [HR and payroll law guides](https://lekhahr.in/guides/). No. 02 For September --- because the September return is due by 15 Oct 2026, and it has to be right the first time. ## What do employers need to do for September 2026 PF? Five things, before 15 Oct 2026: find the people newly covered from 17 Sep 2026, work September out in two periods on calendar days, file one ECR for the month, decide when to recover the newly covered employee share, and tell people why take-home moved. None of it needs a second return. 1. 01 ### Find the people who are newly covered If you are in an establishment covered by EPF (20 or more employees, or covered voluntarily), list everyone with PF wages above ₹15,000 and up to ₹25,000 who was not a member. They are enrolled in EPF, EPS and EDLI from 17 Sep 2026. Use their existing UAN if they have one from an earlier job. Members in PF but outside the pension scheme on these wages join EPS from the same day. 2. 02 ### Work September out in two periods Split on calendar days of the salary month, 1 to 16 and 17 to 30 Sep, each on its own ceiling. The attendance window you use for loss of pay does not move the split. 3. 03 ### File one ECR for September One return carries both periods. It is due by 15 Oct 2026, with the full contribution. A late return attracts a late fee of ₹500 a day. 4. 04 ### Decide when to recover the newly covered share If September salaries were paid before you enrolled someone, EPFO's FAQ allows their employee share to be recovered in the next payroll. The deposit still goes by 15 Oct 2026, so the employer pays it first. 5. 05 ### Tell people why take-home moved For a member on PF wages of ₹30,000, the employee share goes from ₹1,800 in August to ₹2,360 in September and ₹3,000 from October. If your offer letters put employer PF inside CTC, the higher employer share cannot simply be taken from the employee's pay; EPFO's FAQ says the two shares are legally distinct. Talk to people before you restructure anything. because the split is a one-month event: from October the whole month is on ₹25,000. Split method, one ECR and recovery in the next payroll · EPFO, FAQs on the revision of the statutory wage ceiling (Sep 2026), copy hosted by SGCMS · reviewed 30 Sep 2026 No. 03 Worked examples --- because most questions about the split are really questions about one person's line. ## How much PF is due for September 2026? It depends on PF wages and membership. A member on PF wages of ₹30,000 pays ₹2,360 of employee PF for September, against ₹1,800 in August and ₹3,000 from October; PF wages at or below ₹15,000 are unaffected. The six cards below are the calculator above, for a full month without leave without pay. ### PF wages ₹12,000, a member Member all month - **1–16 Sep · ₹12,000 × 16/30**: ₹6,400 - **17–30 Sep · ₹12,000 × 14/30**: ₹5,600 - **Employer to EPS, 8.33%**: ₹1,000 - **Employer to the PF account**: ₹440 - **Employee PF, 12%**: ₹1,440 because at or below ₹15,000 both ceilings are above the wages, so September is the same as August. ### PF wages ₹20,000, a member for years Member all month - **1–16 Sep · ₹15,000 × 16/30**: ₹8,000 - **17–30 Sep · ₹20,000 × 14/30**: ₹9,333 - **Employer to EPS, 8.33%**: ₹1,444 - **Employer to the PF account**: ₹636 - **Employee PF, 12%**: ₹2,080 because PF was capped at ₹15,000 to 16 Sep, and from 17 Sep the whole ₹20,000 is under the new ceiling. ### PF wages ₹20,000, never a member Enrolled from 17 Sep 2026 - **1–16 Sep · ₹15,000 × 16/30**: not covered - **17–30 Sep · ₹20,000 × 14/30**: ₹9,333 - **Employer to EPS, 8.33%**: ₹777 - **Employer to the PF account**: ₹343 - **Employee PF, 12%**: ₹1,120 because the old rule excluded a new joiner above ₹15,000; from 17 Sep 2026 anyone up to ₹25,000 must be enrolled, so only 17–30 Sep counts. ### PF wages ₹20,000, in PF but not in EPS EPS from 17 Sep 2026 - **1–16 Sep · ₹15,000 × 16/30**: ₹8,000 - **17–30 Sep · ₹20,000 × 14/30**: ₹9,333 - **Employer to EPS, 8.33%**: ₹777 - **Employer to the PF account**: ₹1,303 - **Employee PF, 12%**: ₹2,080 because a PF member outside the pension scheme on PF wages within ₹25,000 is enrolled in EPS from 17 Sep 2026; for 1–16 Sep the employer's whole 12% goes to the PF account. ### PF wages ₹30,000, a member Member all month - **1–16 Sep · ₹15,000 × 16/30**: ₹8,000 - **17–30 Sep · ₹25,000 × 14/30**: ₹11,667 - **Employer to EPS, 8.33%**: ₹1,638 - **Employer to the PF account**: ₹722 - **Employee PF, 12%**: ₹2,360 because wages are above both ceilings, so each period is on its ceiling: ₹8,000 plus ₹11,667. ### PF wages ₹30,000, never a member Not covered - **1–16 Sep · ₹15,000 × 16/30**: not covered - **17–30 Sep · ₹25,000 × 14/30**: not covered - **Employer to EPS, 8.33%**: ₹0 - **Employer to the PF account**: ₹0 - **Employee PF, 12%**: ₹0 because above ₹25,000 a person who was never a member stays excluded; they can join only by joint option. ### From October: PF wages ₹30,000, a member ₹25,000 all month - **1–31 Oct · ₹25,000 ceiling**: ₹25,000 - **Employer to EPS, 8.33%**: ₹2,083 - **Employer to the PF account**: ₹917 - **Employee PF, 12%**: ₹3,000 because 12% of ₹25,000 is ₹3,000, and 8.33% of it, rounded, goes to the pension scheme. No. 04 Questions --- because the questions arrive on the day take-home changes. ## Questions about the new EPF ceiling ### What is the EPF wage ceiling from 17 Sep 2026? ₹25,000 a month, from 17 Sep 2026, under Ministry of Labour & Employment notification S.O. 5109(E), under the Code on Social Security, 2020. It was ₹15,000 from 1 Sep 2014 to 16 Sep 2026. The contribution rates did not change: 12% from the employee and 12% from the employer, or 10% each in the establishments and industries notified for the lower rate. The employer also pays 0.5% to EDLI and 0.5% in administration charges. ### Is September 2026 PF worked out on the old ceiling or the new one? Both. The month is split on calendar days of the salary month: 1 to 16 Sep on ₹15,000 and 17 to 30 Sep on ₹25,000. For PF wages of ₹30,000 that is ₹8,000 plus ₹11,667, a ceiling of ₹19,667 for the month and ₹2,360 of employee PF. ### Does September 2026 need two ECRs? No. One ECR covers September, with each person's contribution worked out for the two periods. It is due by 15 Oct 2026, like any month's return, and a late return costs ₹500 a day in late fees. ### What changes for an employee earning ₹20,000? It depends on where they stood before 17 Sep 2026. Never in PF, in an establishment covered by EPF (20 or more employees, or covered voluntarily): enrolled in EPF, EPS and EDLI from 17 Sep 2026, so only 17 to 30 Sep counts for September. In PF but not EPS (members under 58): enrolled in EPS from 17 Sep 2026; for 1 to 16 Sep the employer's full 12% goes to the PF account. ### Is PF mandatory for a salary above ₹25,000? It depends on PF wages, not the salary. PF wages are Code wages, so a ₹40,000 salary with basic and special allowance of ₹20,000 is under the ceiling, and the person must be enrolled in a covered establishment. A new joiner who was never an EPF member and whose PF wages are above ₹25,000 can stay out unless employer and employee both opt in. Existing members stay members. ### Can we recover the employee's share for 17 to 30 Sep from October's salary? For people newly covered from 17 Sep 2026, EPFO's published FAQ allows the employee share to be recovered in the next payroll without prior approval. The deposit cannot wait: the September ECR and the full contribution, both shares, are due by 15 Oct 2026, so the employer pays the employee share first and recovers it later. EPFO has said it is issuing instructions on this recovery, so check for them before you run October's payroll. ### Does the pension share (EPS) change? For EPS members the employer sends 8.33% of wages up to the ceiling to the pension scheme, so from 17 Sep 2026 it is 8.33% of wages up to ₹25,000 instead of ₹15,000, at most ₹2,083 a month. The rest of the employer's 12% goes to the PF account. ### Does the ESI ceiling change too? No. ESI has its own ceiling of ₹21,000 a month, unchanged since 1 Jan 2017 and tested on wages as the Code on Social Security defines them. Someone can be covered by both PF and ESI, as before. No. 05 Sources --- because a rule you cannot trace is a rumour with a number in it. ## Where each rule comes from We read the Gazette notification through the reports below, and EPFO's own FAQ on the revised ceiling through the copy SGCMS hosts. Where a figure rests only on a secondary source, it says so. 1. [PF Wage Ceiling Increased to ₹25,000 Under Social Security Code](https://www.bdo.in/en-gb/insights/alerts-updates/alert-new-epf-ceiling-hiked) BDO India (reports S.O. 5109(E), 17 Sep 2026) · published 21 Sep 2026 · read 30 Sep 2026 secondary 2. [EPFO, FAQs on the revision of the statutory wage ceiling (Sep 2026), copy hosted by SGCMS](https://www.sgcms.com/regulatory-updates/faqs-by-epfo-wage-ceiling-raised-to-25000/) EPFO (split month and rounding, single ECR, EPS for PF-only members, recovery in the next payroll) · published 24 Sep 2026 · read 30 Sep 2026 primary 3. [EPFO: Wage ceiling increased from 15,000 to 25,000](https://www.sgcms.com/regulatory-updates/epfo-wage-ceiling-increased-from-15000-to-25000/) SGCMS (split-month illustration) · read 30 Sep 2026 secondary 4. EPF Scheme, 2026 (G.S.R. 525(E)), Employees' Pension Scheme, 2026 (G.S.R. 527(E)) and EDLI Scheme, 2026 (G.S.R. 520(E))Ministry of Labour & Employment, notified 29 Jun 2026, in force 1 Jul 2026 · read 30 Sep 2026 primary 5. Code on Social Security, 2020, Chapter III (provident fund)Government of India, in force 21 Nov 2025 · read 30 Sep 2026 primary Checked by the LekhaHR team · reviewed 30 Sep 2026 · next review by 31 Dec 2026. This guide explains the rule; it is not legal advice for your establishment. Invitation ## Available by invitation. LekhaHR is HR and payroll software for small teams, where every payslip line says which rule and which date it used. [Request an invite](https://lekhahr.in/request-invite/) [See payroll](https://lekhahr.in/payroll-software/)