ITANAGAR, Sep 23: The wage ceiling under the Employees’ Provident Funds Scheme (EPFS), 2026, part of the Code on Social Security, 2020, has been revised with an enhancement from Rs 15,000 to Rs 25,000, according to a press note issued by Sanjay Kumar Srivastava, Regional Provident Fund Commissioner-II.
“It is hereby informed to all employers/establishments registered under the Code on Social Security, 2020 (erstwhile Employees’ Provident Funds & Miscellaneous Provisions Act, 1952) that the existing wage ceiling of Rs 15,000 per month prescribed under the Employees’ Provident Funds Scheme for the purpose of statutory compliance has been enhanced to Rs 25,000 per month with effect from 17.09.2026, vide Notification S.O. 5109(E) issued by the Ministry of Labour & Employment, Government of India, New Delhi,” stated the release.
Accordingly, all employers/establishments covered under the EPF provisions are required to implement the revised wage ceiling of Rs 25,000 with effect from 17.09.2026 and ensure deduction of the employee’s contribution and payment of the corresponding employer’s contribution at the applicable rate of 12%/10%, as the case may be, on the enhanced wage ceiling.
The contributions shall be deposited along with the applicable contributions under the Employees’ Deposit Linked Insurance Scheme (EDLI) and the prescribed administrative charges, as applicable.
It is further informed that employees/workers drawing wages up to Rs 25,000 per month, who were hitherto not covered under the EPF Scheme solely on account of the earlier wage ceiling of Rs 15,000 per month, shall be enrolled under the EPF Scheme with effect from 17.09.2026, subject to the applicable provisions and conditions of the Scheme.
All concerned employers/establishments are, therefore, advised to take necessary action for implementation of the revised wage ceiling and ensure timely compliance with the statutory provisions.