30/09/2026
Not every employee is affected the same way by the new ₹25,000 EPF ceiling. There are five groups to check:
-> Newly covered: wages ₹15,001 to ₹25,000, not a PF member earlier
-> Wages up to ₹15,000 and not a PF member (already due under the earlier ceiling)
-> Existing members whose contribution was restricted to ₹15,000
-> Existing members already contributing on actual wages (EPS / EDLI re-split)
-> No change: members with wages up to ₹15,000, and non-members above ₹25,000
Each group needs a different action, and each adds a different cost.