Government Gazette notification · 17 September 2026
EPF wage ceiling raised to ₹25,000 - S.O. 5109(E)
The Ministry of Labour and Employment has notified ₹25,000 per month as the wage ceiling for Chapter III of the Code on Social Security, 2020, effective 17 September 2026. EPFO's 48-question employer FAQ now explains the September transition, ECR treatment, enrolment and contribution examples.
What the notification changes
Notification S.O. 5109(E), dated 17 September 2026, was issued under section 2(89) of the Code on Social Security, 2020. It replaces S.O. 2702(E) dated 29 May 2026 and sets the monthly wage ceiling for Chapter III at ₹25,000, instead of ₹15,000.
The notification is effective from its date of publication in the Official Gazette: 17 September 2026. Its saving clause preserves things done or omitted before the earlier notification was superseded.
What member mills should do now
- Identify employees whose applicable monthly wages are above ₹15,000 and up to ₹25,000, and review their current EPF, EPS and EDLI membership status.
- Update payroll and compliance systems for the revised ceiling with effect from 17 September 2026. Do not defer implementation to 1 October.
- Complete required enrolment, UAN, Aadhaar and KYC steps for newly covered employees, and file the applicable ECR and remittance on time.
- Review contractor compliance wherever contract labour is engaged, and update employee communications without presenting gross salary or CTC as the statutory PF-wage test.
- Keep the Gazette, employee impact list, payroll workings, approvals and filing evidence with the compliance record.
September 2026 transition and ECR
EPFO's FAQ says the September wage month must be calculated across two periods: up to 16 September under the earlier ₹15,000 ceiling, and from 17 September under the revised ₹25,000 ceiling, as applicable to the employee's facts.
- File one September ECR, not two, with the two-period calculation reflected correctly.
- The September ECR and full statutory remittance are ordinarily due by 15 October 2026.
- An existing EPF member who was outside EPS and has applicable wages above ₹15,000 and up to ₹25,000 must be enrolled in EPS from 17 September, according to the FAQ.
- An employee who was excluded but falls within the revised ceiling must be enrolled in EPF, EPS and EDLI from 17 September; no separate employee application is required.
- If the employee share for a newly eligible employee could not be deducted in September payroll, the FAQ permits recovery in the next payroll cycle without prior approval. The employer must still report and remit the full September liability by the due date and should monitor EPFO's portal instructions.
The FAQ contains three worked September scenarios for a ₹20,000 monthly wage and full-month illustrations from October. Use the scenario matching the employee's existing EPF, EPS and EDLI status rather than applying one calculation to every employee.
Important scope point
₹25,000 is a statutory monthly wage ceiling, not a minimum wage, salary increase or automatic instruction to deduct the same amount from every employee. Coverage and contribution treatment depend on the governing scheme provisions, the employee's membership history and the wages to which those provisions apply. Escalate uncertain cases before finalising payroll or ECR treatment.
Official sources
Primary instrument: Ministry of Labour and Employment, S.O. 5109(E), Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii), Gazette ID CG-DL-E-17092026-276299.
Operational guidance: EPFO, Frequently Asked Questions - Revision of EPFO Statutory Wage Ceiling, 48 questions, published through the official employer portal.
Read the official PIB employer guidance issued on 23 September 2026