EPFO Issues FAQs on Raises Wage Ceiling from Rs 15,000 to Rs 25,000; Over 51 Lakh Employees to Benefit:

EPFO Issues FAQs on Raises Wage Ceiling from Rs 15,000 to Rs 25,000; Over 51 Lakh Employees to Benefit

EPFO has raised the statutory wage ceiling from Rs 15,000 to Rs 25,000 per month from September 17, 2026, expanding mandatory coverage under EPF, EPS and EDLI.

Employees Earning Up to Rs 25,000 to Get Mandatory Coverage

authorSaloni KumaridateSep 26, 2026
Last update on Sep 26, 2026

The Employees' Provident Fund Organisation (EPFO) has increased the wage ceiling from Rs 15,000 to Rs 25,000 per month, via Notification No. S.O. 5109(E) dated September 17, 2026. The revised ceiling expands mandatory coverage under EPF, EPS and EDLI, subject to applicable scheme provisions.

The revision means employees earning wages above Rs 15,000 and up to Rs 25,000 per month may now come under mandatory EPFO coverage. The move is expected to bring more than 51 lakh additional employees under EPFO coverage. Existing members earning above Rs 15,000 may also see higher contributions and corresponding benefits.

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The wage ceiling had remained at Rs 15,000 since September 2014. The revision takes into account the rise in wages and minimum wages over the years, with several states and union territories having minimum wages for unskilled workers above Rs 15,000.

For September 2026, employers will not need to file two ECRs. A single ECR will cover the month, with contributions calculated separately for September 1-16 under the old Rs 15,000 ceiling and September 17-30 under the revised Rs 25,000 ceiling.

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Employees earning between Rs 15,000 and Rs 25,000 who were earlier EPF members but excluded from EPS will also become EPS members from September 17, 2026, subject to applicable conditions. Their EPS contributions will accordingly begin from that date.

Where additional employee contributions become payable for September but could not be deducted from salary, employers may defer recovery to the next payroll cycle. However, the September ECR must still be filed by the applicable due date, with the required employee and employer contributions remitted on time to avoid interest and penalties.

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Several employees have questions in relation to this revision; consequently, the EPFO has released Frequently Asked Questions (FAQs), in which the organisation has tried to cover all related concerns.

Refer to the official notification for complete information.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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