Employer checklist for the new ceiling
EPFO lists what employers should do now (Q46). The date is firm: 17 September 2026.
Use the September 2026 calculator to check amounts.
Questions and answers
What should employers do? (Q46)
Identify employees with wages of ₹15,000 to ₹25,000 and members who were limited to ₹15,000; review the statutory wage components for PF; update payroll for the September 2026 transition; work out September separately for 1 to 16 and 17 to 30 September; make the ECR capture it; review EPS eligibility; review contractor compliance; update payroll and HR systems; keep an audit trail; and watch EPFO circulars.
Was the date postponed to 1 October 2026? (Q45)
No: EPFO states the revised ceiling remains effective from 17 September 2026.
What are the admin charges? (Q13)
0.5% of wages, with a minimum of ₹500 a month for an establishment that has at least one contributing member in the month and ₹75 a month if it has none.
When is the September ECR due? (Q8)
Ordinarily by 15 October 2026, as one ECR.
Sources
- Employees' Provident Fund Organisation (EPFO), "Frequently Asked Questions (FAQs): Revision of EPFO Statutory Wage Ceiling from ₹15,000 per month to ₹25,000 per month" (13 pages; notification S.O. 5109(E) dated 17 September 2026, effective 17 September 2026), saved from the EPFO website and read on 13 November 2026. Question numbers (Q1 to Q48) are quoted.
- The wage ceiling revision is also reported in Press Information Bureau releases (PRID 2313829 and 2314111), read on 13 November 2026.
- Not read: the text of the Employees' Provident Funds Scheme, the EPS and EDLI schemes, and any EPFO circular issued after the FAQs.
Rules from the EPFO FAQs on the wage ceiling, read on 13 November 2026. The FAQs are guidance and EPFO may issue later circulars; check epfindia.gov.in. This site is independent, not connected with EPFO, and gives arithmetic, not legal advice.