EPF Wage CeilingEPF for September 2026: two ceilings in one month
The wage ceiling rose to ₹25,000 on 17 September 2026, so September is worked out in two parts: 16 days (1 to 16 September) on the old ceiling of ₹15,000 and 14 days (17 to 30 September) on the new one. EPFO's FAQ Q7 gives three scenarios for a wage of ₹20,000; the calculator below reproduces them and extends them to other wages.
The three EPFO scenarios for a wage of ₹20,000
| Scenario | EPF wages | Employee EPF | Employer EPF | Employer EPS | EDLI | Admin | Total |
|---|---|---|---|---|---|---|---|
| Existing employee who becomes a member from 17.09.2026 (excluded until 16.09.2026) | ₹9,333.33 | ₹1,120.00 | ₹342.53 | ₹777.47 | ₹46.67 | ₹46.67 | ₹2,333.34 |
| Existing member (EPF and EDLI only) on ₹20,000, newly enrolled in EPS from 17.09.2026 | ₹20,000.00 | ₹2,400.00 | ₹1,622.53 | ₹777.47 | ₹100.00 | ₹100.00 | ₹5,000.00 |
| Existing member (EPF, EPS and EDLI) on the ₹15,000 cap until 16.09.2026, then on ₹20,000 | ₹17,333.33 | ₹2,080.00 | ₹636.13 | ₹1,443.87 | ₹86.67 | ₹86.67 | ₹4,333.34 |
How the parts are worked out
- Period 1 (1 to 16 September) is 16/30 of the month, with a ceiling of ₹15,000; period 2 (17 to 30 September) is 14/30, with a ceiling of ₹25,000.
- Scenario A: the employee was excluded until 16 September, so only 14/30 of the wage counts, all of it at the new rates.
- Scenario B: an EPF and EDLI member who already paid on the full wage; the employer pays 12% to EPF on period 1 and 3.67% on period 2, and EPS starts on period 2.
- Scenario C: a member of all three schemes on the ₹15,000 cap, whose wages for period 1 are ₹15,000 × 16/30.
Common questions
Does an employer file two returns for September 2026?
No. One ECR covers September 2026, with the contribution worked out for 1 to 16 September on the old ceiling of ₹15,000 and 17 to 30 September on the new ceiling of ₹25,000 (EPFO FAQs Q8 and Q9). The return is ordinarily due by 15 October 2026.
Can the extra employee share be taken from the October salary?
Employers may defer recovery of the employee share for newly covered employees to the next payroll for take-home pay purposes without prior approval, but the ECR and the full remittance for September must still be made on time (Q10, Q11).
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.