PFNotification
EPF wage ceiling raised from ₹15,000 to ₹25,000
The statutory wage ceiling for PF, EPS and EDLI has been raised from ₹15,000 to ₹25,000 per month under the Code on Social Security, 2020, with effect from 17 September 2026.
- Date
- 17 Sep 2026
- Type
- Notification
- Issued by
- Ministry of Labour & Employment
- Reference
- S.O. 5109(E) dated 17.09.2026
- Effective
- 17 September 2026
- Applies to
- Establishments covered under EPF; employees earning up to ₹25,000 now fall within mandatory coverage
Key points
- New wage ceiling: ₹25,000 per month (earlier ₹15,000).
- Applies to Provident Fund, Employees' Pension Scheme and EDLI.
- Employer EPS share is 8.33% of wages subject to the ₹25,000 ceiling.
- Voluntary PF elections do not change automatically because the ceiling changed.
Ceiling-based contribution, before and after
| Item | Up to 16 Sep 2026 | From 17 Sep 2026 |
|---|---|---|
| Wage ceiling | ₹15,000 | ₹25,000 |
| Max EPS (8.33%) | ₹1,250 | ₹2,083 |
What employers should do
- Identify employees earning between ₹15,001 and ₹25,000 who are now mandatorily covered.
- Update payroll rules, CTC structures and offer templates.
- Recheck the 'wages' definition under the Labour Codes, as it affects the PF base.
To verify: Max EPS figures are arithmetic on the ceiling (8.33% × ceiling, rounded). Confirm rounding against EPFO guidance.
Sources
General information, not legal advice. Statutory Solution is a private consultancy and is not affiliated with any government body.
Related service
EPF Registration & Monthly Compliance